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A taxpayer inquired whether a total permanent disability pension, compensation from a collective insurance policy, and compensation for termination of employment are exempt from Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that none of the three amounts meet the legal requirements for exemption.
Cuestión planteada Si las cantidades percibidas por los conceptos referidos están exentas de tributación en el IRPF.
La pensión por incapacidad permanente total no está exenta porque la ley solo contempla la exención para incapacidad absoluta o gran invalidez. La indemnización del seguro colectivo no es exenta al no limitarse a un seguro de accidentes. La indemnización por extinción de la relación laboral según convenio no es exenta, ya que la exención solo aplica a las cuantías establecidas obligatoriamente en el Estatuto de los Trabajadores o normativa de desarrollo.
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