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V3064-20 13 October 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Disability salary supplements classified as employment income

A query was raised regarding whether annual supplements paid by a company to cover the difference between a salary and a permanent disability pension have a specific tax treatment. The DGT ruled that these are classified as employment income and analysed whether the reduction for irregular income may apply.

The question raised

Request to ascertain the tax treatment of said supplement.

The DGT's ruling

The amounts paid by the company as a supplement to the permanent absolute disability pension must be classified as income from employment pursuant to Article 17.1 of the LIRPF. The 30 percent reduction for income obtained in a notoriously irregular manner may not be applied if these are received annually and are not imputed to a single tax period.

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