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A non-practising professional enquired about the taxation of economic benefits received from a mutual insurance society following a diagnosis of illness, surgery, or hospitalisation. The DGT has determined that, as these benefits are neither deductible nor used to reduce the taxable base, they do not constitute employment income, but rather capital gains.
Cuestión planteada Tributación de la prestación que perciba.
Las prestaciones de un seguro con mutualidad de previsión social no son rendimientos del trabajo si las aportaciones no fueron gasto deducible ni objeto de reducción en la base imponible. Al no tratarse de un seguro de vida o invalidez, la prestación se califica como ganancia patrimonial según el artículo 33.1 de la LIRPF. Dicha ganancia se calcula por la diferencia entre la prestación recibida y las primas satisfechas en el año en curso.
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