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The consultant asks when income from a disability insurance policy following a ruling of absolute permanent incapacity must be declared. The DGT responds that attribution depends on when compensation becomes due under insurance regulations and the policy terms.
Question posed: Temporal attribution of the benefit received.
Income is attributed to the tax period in which it becomes due to the recipient. In the case of insurance, the income must be attributed at the moment when, after requesting the right of surrender, the indemnity becomes due to the beneficiary. Enforceability is assessed according to the Insurance Contract Law and the provisions stipulated in the policy.
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