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An employee receives a lump sum for total permanent disability from a group life insurance policy provided by their company. The DGT has ruled that these benefits constitute employment income and do not qualify for reductions applicable to lump-sum payments.
Cuestión planteada Capital obtenido sujeto a IRPF como rendimientos del trabajo o a ISD.
Las prestaciones por invalidez de contratos de seguro colectivo que instrumentan compromisos por pensiones son rendimientos del trabajo según el artículo 17.2 a) 5ª LIRPF. Al tratarse de seguros temporales renovables, no se aplica el régimen transitorio de la disposición transitoria undécima. Asimismo, estas prestaciones quedan excluidas de la reducción del 30% por percepción en forma de capital prevista en el artículo 18 de la LIRPF.
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