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A query was raised regarding whether compensation for total permanent disability arising from a collective insurance policy is exempt. The DGT indicates that if it is accident insurance, the exemption applies up to the limit of the assessment of damages caused by road accidents; however, any amount exceeding this limit is treated as employment income.
Cuestión planteada Si resulta aplicable la exención del artículo 7.d) de la Ley del Impuesto.
Si el contrato es un seguro de accidentes, la indemnización está exenta hasta la cuantía que resulte de aplicar el sistema de valoración de daños por accidentes de circulación. Si la indemnización supera dicho límite y el seguro instrumenta compromisos por pensiones, el exceso se califica como rendimiento del trabajo según el artículo 17.2.a) 5ª de la LIRPF. Estos rendimientos del trabajo no tienen derecho a la reducción del 30 por ciento prevista en el artículo 18.2.a) de la Ley.
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