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A taxpayer inquired whether compensation from a collective permanent total disability insurance policy could be reduced if allocated to a protected asset scheme for persons with disabilities. The Directorate-General for Taxes (DGT) ruled that the benefit constitutes employment income and that the tax reduction does not apply if the contribution is made by the person with the disability themselves.
Cuestión planteada Tratamiento fiscal de la prestación percibida derivada del contrato de seguro como consecuencia de la incapacidad permanente absoluta del consultante. Posibilidad de aplicar reducción del artículo 54 de la Ley 35/2006 si se destina el importe de la prestación al patrimonio protegido.
Las prestaciones por invalidez de seguros colectivos que instrumentan compromisos por pensiones se consideran rendimientos del trabajo según el artículo 17.2.a) 5ª de la LIRPF. La reducción de la base imponible por aportaciones a patrimonios protegidos no es aplicable en ningún caso cuando las aportaciones las efectúa la propia persona con discapacidad titular del patrimonio.
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