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A company has enquired whether insurance premiums for work accidents and occupational diseases, paid by the employer for its employees, are exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has ruled that these premiums do not constitute employment income in kind, provided that all legal requirements are met.
Cuestión planteada Si las primas satisfechas por la consultante, por el seguro por accidente de trabajo y enfermedad profesional, se consideran exentas de tributación por el Impuesto sobre la Renta de las Personas Físicas.
Las primas satisfechas por la empresa en virtud de un contrato de seguro de accidente laboral no se consideran rendimientos del trabajo en especie según el artículo 42.2.b) de la LIRPF. Para que se aplique esta exención, el seguro debe cubrir única y exclusivamente el riesgo de accidente laboral o de responsabilidad civil sobrevenido a los trabajadores en el ejercicio de sus actividades. Además, el concepto de accidente de trabajo incluye la enfermedad profesional, salvo que se excluya expresamente en el contrato.
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