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A taxpayer inquired about the taxation of two amounts: a settlement reached through conciliation with their company and a benefit from a collective insurance policy for absolute disability. The DGT ruled that neither is exempt and that only the company settlement allows for the 40% reduction applicable to irregular income.
Cuestión planteada Tributación en el IRPF de los referidos importes.
Las indemnizaciones por responsabilidad civil o seguros de accidentes no son exentas si no encajan estrictamente en el artículo 7 de la Ley 35/2006. La prestación del seguro colectivo se califica como rendimiento del trabajo (art. 17.2.a) 5ª) y no permite la reducción del 40%. La indemnización de la empresa, al ser una prestación por incapacidad permanente satisfecha por la empresa, se considera rendimiento del trabajo obtenido de forma notoriamente irregular y permite la reducción del 40% (art. 18.2.a).
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