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A query was raised regarding whether the lump-sum compensation received by the widow of a person deceased due to a workplace accident is subject to Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that these benefits are taxable as employment income.
Question posed: Taxation of the lump-sum special compensation received by the widow of a deceased person who had recognized absolute incapacity derived from an occupational accident.
Lump-sum special compensation for death due to occupational accident or professional disease is subject to Personal Income Tax (IRPF) as income from employment, pursuant to Article 17.2.a).1 of Law 35/2006. As these are death benefits obtained in a notoriously irregular manner, the 30 percent reduction may apply if they are attributed to a single tax period.
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