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A worker with a permanent disability has enquired whether compensation from their collective insurance scheme is exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has ruled that, as the scheme covers illnesses as well as accidents, the exemption does not apply and it must be taxed as employment income.
Cuestión planteada Posible aplicación de exención en el IRPF a la indemnización que perciba.
La indemnización no está exenta porque el contrato cubre enfermedades y no solo accidentes según la definición legal. Al instrumentar compromisos por pensiones, la prestación constituye un rendimiento del trabajo según el artículo 17.2.a) 5.ª de la LIRPF. No es aplicable el régimen transitorio de la disposición transitoria undécima porque se trata de un seguro anual renovable. Tampoco se pueden aplicar las reducciones del artículo 18 de la LIRPF para este tipo de rendimientos.
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