Doctrine by topic · DGT Observatory

Tax Imputation: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 19 rulings · 2014–2024

Current position

Risk insurance premiums paid by the company must be mandatorily imputed as income in kind from employment. In survival insurance, if the premiums were not previously imputed, the benefit received is considered employment income. Amounts for disability benefits not integrated into a company social welfare plan do not constitute employment income nor allow for reductions in the taxable base.

The DGT's position remains constant in requiring the tax imputation of risk insurance premiums as income in kind. The doctrine has specified the treatment of benefits according to their nature (survival or disability) and the necessity for premiums to have been subject to prior imputation to determine the classification of the final income.

Turning points

  1. V0228-21

    Establishes the obligation to redistribute the total annual premium among the insured employees to make adjustments in the tax imputation according to the coverage period.

  2. V2476-22

    Clarifies that if the company retains the surrender right, the 30% reduction from article 18.2 of Law 35/2006 on Personal Income Tax (IRPF) does not apply to survival insurance.

Analysis based on 19 of 19 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

19
V2393-22 17 Nov 2022

Company-paid survival insurance benefits are taxed as employment income

SG de Tributación de las Operaciones Financieras
rendimientos del trabajocontingencia de supervivenciaimputación fiscalplan de jubilacióncontrato de seguro LIRPF — Ley 35/2006 del IRPF art. 17.1Real Decreto Legislativo 1/2002
Affects CompanyExpat · Non-residentIndividual
V1658-17 27 Jun 2017

Company-paid life insurance premiums constitute benefits in kind

SG de Tributación de las Operaciones Financieras
rendimientos del trabajoimputación fiscalseguro de riesgocapital en riesgoprovisión matemática LIRPF — Ley 35/2006 del IRPF art. 17.1.fLGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V3257-15 23 Oct 2015

Excess remuneration transferred to savings bank is subject to Corporate Tax

SG de Impuestos sobre las Personas Jurídicas
imputación fiscalcesión de ingresosretenciónórganos de gobiernorenta LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 4.1LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 128.1
Affects CompanyExpat · Non-residentIndividual

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