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The tax treatment of disability compensation arising from a collective life insurance policy is examined. The DGT indicates that if the insurance scheme provides pension commitments, the benefit is taxed as employment income without capital reduction if the policy is a renewal issued after January 2006.
Cuestión planteada Tratamiento fiscal en el IRPF de la indemnización percibida.
Si el seguro colectivo instrumenta compromisos por pensiones, las prestaciones por invalidez se consideran rendimientos del trabajo según el artículo 17.2.a).5ª de la LIRPF. En contratos de seguro temporal anual renovable, el rendimiento es la diferencia entre la cantidad percibida y la prima imputada fiscalmente del año de la prestación. No es aplicable el régimen transitorio de la disposición transitoria undécima si la prestación corresponde a una renovación posterior a 20 de enero de 2006, por lo que no se pueden aplicar reducciones por percepción en forma de capital.
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