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A taxpayer inquired whether lump-sum compensation for permanent partial disability is tax-exempt. The Directorate General of Taxes (DGT) ruled that it must be taxed as employment income, although a reduction may be applied.
Cuestión planteada Consideración de dicha prestación a efectos del Impuesto sobre la renta de las Personas Físicas.
Las indemnizaciones a tanto alzado por incapacidad permanente parcial están sujetas a tributación en el IRPF según el artículo 17.2.a)1ª de la Ley 35/2006. No se aplica la exención del artículo 7.f) porque esta solo cubre la incapacidad absoluta o gran invalidez. Al percibirse en forma de capital, es aplicable la reducción del 30 por ciento prevista en el artículo 18.3 de la misma ley.
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