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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 27 results.
Medical judicial expert fees deductible as legal defence costs up to €300
V1625-26
Workplace accident surcharge non-deductible for Corporation Tax as it constitutes a penalty
V1693-23
Lump-sum compensation for death due to workplace accident is taxable as employment income
V0825-23
Workplace accident insurance premiums paid by employers are not considered benefits in kind
V0718-22
Work accident insurance premiums paid by employers are not considered benefits in kind
V0760-21
Partial permanent disability benefits are not exempt from Personal Income Tax (IRPF)
V2580-20
Death benefits are exempt from Personal Income Tax up to the limit of the funeral expenses incurred
V0981-20
Collective accident insurance compensation is exempt from Personal Income Tax up to the legal valuation limit
V2827-19
Disability payouts from group insurance via pension commitments are taxed as employment income
V2372-19
Compensation from a collective insurance policy providing pension commitments is taxed as employment income
V1450-19
Compensations for civil liability agreed via settlement without judicial intervention are not exempt
V0836-19
No IRPF withholding on exempt meal allowances and occupational accident insurance premiums if requirements are met
V1560-18
Accident insurance compensation is exempt from Personal Income Tax up to the limit of the damage assessment
V2335-17
Accident insurance compensation for total permanent disability is exempt from Income Tax, subject to limits
V1924-17
Personal injury civil liability compensation is exempt if the amount is legally or judicially recognised
V1839-17
Compensation for permanent disability under a collective agreement is taxable as employment income
V1578-17
Work accident or occupational disease insurance premiums paid by companies are not treated as benefits in kind
V5085-16
Accident insurance disability compensation may be exempt from Income Tax
V5017-16
Accident insurance compensation may be exempt from Income Tax under certain limits
V4166-16
Collective agreement accident insurance compensation is exempt from Income Tax subject to certain limits
V1196-16
Collective agreement compensation following workplace accident is subject to Income Tax
V1185-15
Compensation for workplace accidents agreed in conciliation acts is tax-deductible
V0488-15
Civil liability compensation for personal injury is exempt if the amount is legally or judicially recognised
V0289-15
Surcharge on Social Security benefits for occupational accidents is taxable as employment income
V3220-14
Personal injury compensation is exempt if the amount is legally or judicially recognised
V1169-14
Accident insurance compensation for permanent disability is exempt from Income Tax subject to certain limits
V0915-14
Life insurance compensation for permanent disability is not exempt from Income Tax
V0724-14
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