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A worker received compensation for total permanent disability from a collective insurance policy covering both accidents and illnesses. The Directorate General for Taxes (DGT) has ruled that, because it covers illnesses, it is not considered an exempt accident insurance policy and must be taxed as employment income.
Question posed: Tax treatment in the IRPF of said compensation.
The exemption under Article 7.d) of the LIRPF does not apply because the contract covers risks derived from illness and not only from accidents. By instrumenting pension commitments, the compensation is classified as employment income pursuant to Article 17.2.a) 5th of the LIRPF. It must be included in the general taxable base of the recipient's IRPF.
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