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A non-practising professional has enquired about the taxation of temporary disability benefits from an insurance policy held with a social welfare mutual society. The Directorate General for Taxes (DGT) has ruled that, as the taxable base could not be reduced by the contributions made, the benefit is not classified as income from employment or income from movable capital, but rather as a capital gain.
Cuestión planteada Tributación de la prestación por incapacidad temporal.
Las prestaciones por incapacidad temporal de mutualidades de previsión social, cuando las aportaciones no hayan sido objeto de reducción en la base imponible, se califican como ganancias patrimoniales según el artículo 33.1 de la LIRPF. La ganancia se calcula por la diferencia entre la prestación recibida y las primas satisfechas correspondientes al año en curso. El importe resultante debe integrarse en la base imponible general.
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