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A local council has enquired whether payments made to workers due to death or disability are subject to Income Tax (IRPF) withholding and whether the reduction for irregular income can be applied. The Directorate General for Taxes (DGT) clarifies that these benefits constitute employment income, except for those intended to cover health expenses not covered by Social Security. Furthermore, any funeral benefits exceeding actual expenses are classified as irregular income.
This ruling clarifies the tax treatment of death and disability benefits, distinguishing between taxable employment income and exempt health-related payments, while confirming the eligibility for irregular income tax reductions on excess funeral benefits.
The tax team reviews your specific situation.
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