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V2499-17 4 October 2017 · SG de Tributación de las Operaciones Financieras Criterion in force
IRPF · seguro colectivo

Disability benefits from group insurance with pension commitments are taxed as employment income

An insured person under a group insurance policy received a lump sum for absolute permanent disability. The DGT has ruled that these benefits must be taxed as employment income for Personal Income Tax (IRPF) purposes.

The question raised

Cuestión planteada Tratamiento fiscal del capital percibido.

The DGT's ruling

Las prestaciones por invalidez de contratos de seguro colectivo que instrumenten compromisos por pensiones tienen la consideración de rendimientos del trabajo. Esto se aplica en la medida en que la cuantía exceda de las contribuciones imputadas fiscalmente y de las aportaciones realizadas por el trabajador.

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What is published here, applied to a company or a specific case. The first meeting is free.

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