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V2858-23 24 October 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Applicability of the 30% reduction on income due to disability: collective agreement indemnities yes, unused holidays and collective insurance no

A civil servant inquires whether the 30% reduction for irregular income can be applied to compensation for unused holidays, a collective agreement indemnity, and a collective insurance benefit following their permanent disability. The DGT determines that the reduction applies to the collective agreement indemnity and to holidays (if requirements are met), but not to the collective insurance benefit.

The question raised

Question raised Regarding the income obtained from unused holidays, from the indemnity/bonus (Article 28.3 of the Agreement-Convention), and from the permanent disability indemnity derived from the collective insurance policy (Article 49 of the Agreement-Convention), it is questioned whether the 30% reduction is applicable in accordance with the provisions of Article 18 of the LIRPF and Article 12.1.c) of the RIRPF, taking into account that in all three cases the income was obtained as a consequence of a permanent disability.

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