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A worker inquired whether compensation for total permanent disability received from a collective insurance policy was exempt or subject to a reduction. The DGT has determined that, because the policy also covers illness, it is not classified as accident insurance and must be taxed as employment income.
Cuestión planteada Si la cantidad percibida está exenta de tributación de acuerdo con el artículo 7.d) de la Ley del Impuesto. En caso de no estar exenta, si resulta de aplicación la reducción del 30 por ciento.
La indemnización no está exenta porque el contrato cubre riesgos de enfermedad y no solo de accidentes. Al instrumentar compromisos por pensiones, la cuantía se califica como rendimiento del trabajo según el artículo 17.2.a) 5ª de la LIRPF. No procede la reducción del 30 por ciento porque dicha reducción excluye los rendimientos del artículo 17.2.a), salvo las prestaciones de los apartados 1ª y 2ª.
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