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A married taxpayer consulted on the tax treatment of a life insurance benefit received due to absolute and permanent disability. The DGT determines that such a benefit constitutes capital income.
Question posed: Taxation of the benefit received due to the occurrence of the contingency of absolute and permanent disability.
The benefit for absolute and permanent disability is classified as income from movable capital pursuant to Article 25.3.a) of the Personal Income Tax Law (LIRPF). As it is a renewable annual temporary insurance, the income is the difference between the capital received and the premium for the current year. This income is included in the savings tax base in accordance with Article 49 of the LIRPF.
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