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V0278-17 2 February 2017 · SG de Tributación de las Operaciones Financieras Criterion in force
IRPF · rendimientos de capital mobiliario

Reduction of income cannot be applied for life insurance disability payment

A taxpayer asks whether the temporary provision of Law 35/2006 can be applied when receiving a disability capital. The DGT responds that this provision has been abolished and no other applicable reduction exists.

The question raised

Question raised: Possibility of applying the thirteenth transitional provision of Law 35/2016.

The DGT's ruling

The thirteenth transitional provision of Law 35/2006 was repealed by Law 26/2014 and has not been in force since January 1, 2015. There is no provision in the tax regulations that provides for a reduction for income derived from compensation received due to disability.

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