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A worker inquired about the taxation of a lump sum received for total permanent disability from a collective insurance policy. The DGT determines that, if the insurance implements pension commitments, the benefit is employment income and does not allow for the 30 percent reduction.
Question raised 1-Taxation of the benefit received
Disability benefits from collective insurance policies that implement pension commitments are classified as income from employment pursuant to Article 17.2.a) 5th of the LIRPF. This income must be included in the general tax base. Furthermore, they are excluded from the 30 percent reduction provided for in Article 18 of the LIRPF.
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