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An insured asks whether permanent absolute incapacity benefits from a collective insurance policy are exempt from income tax. The DGT responds that, as these benefits are linked to pension commitments, they are considered employment income and do not benefit from the exemption for aids.
Cuestión planteada Si los importes percibidos están exentos de tributación en el IRPF.
Las prestaciones por incapacidad percibidas de un seguro colectivo que instrumenta compromisos por pensiones asumidos por la empresa se califican como rendimientos del trabajo. Estas cantidades deben integrarse en la base imponible general del IRPF y están sujetas a retención. Asimismo, las cuantías adicionales por conceptos de ayuda o beca derivadas de la incapacidad no cumplen los requisitos para la exención del artículo 7.j) de la LIRPF.
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