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A local council has enquired whether payments made to workers due to death or disability are subject to Income Tax (IRPF) withholding and whether the reduction for irregular income can be applied. The Directorate General for Taxes (DGT) clarifies that these benefits constitute employment income, except for those intended to cover health expenses not covered by Social Security. Furthermore, any funeral benefits exceeding actual expenses are classified as irregular income.
Cuestión planteada 1.) Retención aplicable en el Impuesto sobre la Renta de las Personas Físicas a las cantidades satisfechas.
Las ayudas por muerte o incapacidad son rendimientos del trabajo sujetos a retención, salvo las destinadas a cubrir gastos de salud no cubiertos por el Servicio de Salud o Mutualidad para el restablecimiento de la salud. Las prestaciones por sepelio están exentas hasta el límite de los gastos incurridos; el exceso es un rendimiento notoriamente irregular si se imputa en un único periodo impositivo. En estos casos de irregularidad, es aplicable la reducción del 30% del artículo 18.2 de la LIRPF para calcular la retención.
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