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An individual suffering from total permanent disability due to a work accident has enquired whether compensation from their collective insurance is exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has ruled that it is not exempt, as the insurance policy is not exclusively for accidents and must be taxed as employment income.
Cuestión planteada Posible aplicación de exención en el IRPF a la indemnización percibida.
La indemnización no está exenta porque el contrato cubre también el fallecimiento por cualquier causa, por lo que no se considera un seguro de accidentes. Al instrumentar compromisos por pensiones, la prestación se califica como rendimiento del trabajo según el artículo 17.2.a) 5.ª de la LIRPF. No se aplica el régimen transitorio de la disposición transitoria undécima porque se trata de un seguro anual renovable. Tampoco es aplicable la reducción del 30% del artículo 18 de la LIRPF para este tipo de rendimientos.
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