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A worker with a permanent disability has enquired whether compensation from a collective agreement-based insurance policy is exempt from tax. The Directorate General for Taxes (DGT) has ruled that it is not exempt, as the insurance also covers illness and must therefore be taxed as employment income.
Cuestión planteada Tributación de la prestación percibida. Posibilidad de aplicar exención a la misma.
La exención por accidentes no aplica si el contrato de seguro cubre también riesgos de enfermedad. Al instrumentar compromisos por pensiones, la prestación se califica como rendimiento del trabajo según el artículo 17.2.a) 5.ª de la LIRPF. Estas cantidades deben integrarse en la base imponible general y están sujetas a retención. No se aplican las reducciones del artículo 18 de la LIRPF por ser rendimientos del tipo previsto en el artículo 17.2.a) 5.ª.
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