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A taxpayer has requested clarification regarding the tax treatment of compensation for permanent disability due to illness, as well as late payment interest received following a court ruling. The Directorate General for Taxes (DGT) has determined that the compensation is not exempt as it does not constitute accident insurance, and that the interest is subject to different tax treatments depending on its amount and duration.
Cuestión planteada Tratamiento fiscal en el IRPF de la indemnización y los intereses percibidos por el consultante.
La indemnización por enfermedad no está exenta por no ser un seguro de accidentes y tributa como rendimiento del trabajo si el seguro instrumenta compromisos por pensiones. Dicha prestación se imputa al periodo en que la resolución judicial adquiera firmeza. Los intereses de demora tributan como ganancias patrimoniales integradas en la base del ahorro, salvo que indemnicen un periodo no superior a un año, en cuyo caso integran la base general.
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