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A worker inquired whether a €28,000 compensation payment for total permanent disability, arising from a collective agreement insurance policy, is exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that because the policy also covers death by any cause, it is not classified as an accident insurance policy, and therefore the exemption does not apply.
Question raised: Application of the exemption under Article 7.d) of Law 35/2006.
The exemption under Article 7.d) of Law 35/2006 applies to indemnities for personal injury arising from accident insurance contracts. To comply, the contract must cover accident risks according to the definition in the Insurance Contract Law. If the contract covers other risks, such as death by any cause, the indemnity does not derive from an accident insurance and does not benefit from the exemption. Analogy is not permitted to extend the scope of tax exemptions.
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