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A taxpayer received temporary disability payments from a mutual insurance company in 2019, despite having been recognised with an absolute permanent disability since 2018. The Directorate General for Taxes (DGT) has ruled that these temporary disability payments do not affect the Personal Income Tax return.
Question posed: Whether the amounts paid by the Mutual Insurance Company in the year 2019 must be included in the 2019 Personal Income Tax return.
Benefits for absolute permanent disability or severe invalidity are exempt from Personal Income Tax (IRPF). Employment income is imputed when it is due; if temporary disability benefits are unduly received and must be returned to the payer, these earnings have no impact on the tax return for the year in which they were received. Therefore, amounts from the mutual insurance company for temporary disability must not be included in the 2019 Personal Income Tax.
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