Work income by nature

Regulations: Art. 17.1 Law Income Tax

In particular, the following are included among the gross earnings from work:

Salaries and wages.
Unemployment benefits.
These unemployment benefits received in the single payment modality are exempt. See exemptions in article 7 of the Tax Law in Chapter 2. Remuneration for representation expenses.
Diets and allowances for travel expenses, except for those for transportation and those considered normal for food and lodging in hospitality establishments, with the limits established by regulations, which are discussed below.
Contributions or payments made by the promoters of pension plans provided for in the consolidated text of the Law regulating pension plans and funds, approved by Royal Legislative Decree 1/2002, dated November 29 ( BOE of December 13), or by the promoter companies provided for in Directive 2003/41/ EC of the European Parliament and of the Council, dated June 3, 2003, on the activities and supervision of occupational pension funds.
This Directive has been repealed, with effect from 13 January 2019, by Directive (EU) 2016/2341 of the European Parliament and of the Council of 14 December 2016, which establishes that references to Directive 2003/41/EC shall be construed as references to that Directive (EU) 2016/2341.
Contributions or contributions paid by employers to meet pension commitments under the terms set forth in the First Additional Provision of the consolidated text of the Law regulating pension plans and funds, approved by Royal Legislative Decree 1/2002, cited above, and in its implementing regulations, when they are attributed to the persons to whom the benefits are linked.

In relation to the contributions or amounts paid by employers to meet pension commitments it should be noted that as a general rule the tax imputation has a voluntary nature when it comes to collective insurance contracts other than company social security plans, and the decision adopted with respect to the rest of the premiums paid must be maintained until the termination of the insurance contract.

However tax imputation becomes in the following cases:

In risk insurance contracts (such as, for example, insurance covering the contingency of death or disability).
When the insurance contracts jointly cover the contingencies of retirement and death or disability, in the part of the premiums paid that corresponds to the capital at risk due to death or disability, provided that the amount of said part exceeds 50 euros per year.

For these purposes, the difference between the capital insured for death or disability and the mathematical provision is considered to be risk capital.
In insurance contracts in which the fiscal imputation of premiums is voluntary, the imputation will be mandatory for the amount exceeding 100,000 euros per year per taxpayer and in respect of the same employer, except in collective insurance contracted as a result of collective dismissals carried out in accordance with the provisions of article 51 of the Workers' Statute.

However, in the case of group insurance policies taken out before 1 December 2012, in which premiums of an expressly determined amount appear, and the annual amount of these exceeds this limit of 100,000 euros, a transitional regime is established which determines that in these cases the imputation of this excess will not be obligatory [See Art. 17.1.f) and the twenty-sixth transitional provision of the Income Law].