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A query was raised regarding whether capital received from a permanent and absolute disability benefit under a collective company insurance scheme should be taxed as employment income or as income from movable capital. The DGT has determined that it must be taxed as employment income.
Question posed: Whether the capital received is taxed as earned income or as income from movable capital. And the corresponding withholding.
Retirement and disability benefits from group insurance contracts that implement pension commitments are considered earned income, to the extent that their amount exceeds the fiscally imputed contributions and the worker's contributions. Therefore, the benefit received is classified as earned income and must be included in the general taxable base of the Personal Income Tax (IRPF), being subject to withholding.
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