Work income by nature

Regulations: Art. 17.1 Law Personal Income Tax

In particular, the full income from work includes:

Salaries and wages.
Unemployment benefits.
Said benefits received for unemployment in the single payment modality are exempt. See the exemptions of article 7 of the Personal Income Tax Law in Chapter 2. Remuneration for representation expenses.
Per diems and allowances for travel expenses, except those for transportation and those considered normal for maintenance and stay in hospitality establishments with the legally established limits discussed below.
The contributions or contributions paid 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, of November 29 ( BOE of December 13), or by the promoting companies provided for in Directive 2003/41/ EC of the European Parliament and of the Council, of June 3, 2003, relating to the activities and supervision of employment 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This Directive has been repealed, with effect from 13 January 2019, by Directive (EU) 2016/2341 of the European Parliament and of the Council of 14 December 2016, which establishes that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 the Directive 2003/41/EC will be understood to be made to the aforementioned Directive (EU) 2016/2341
Contributions or contributions paid by employers to meet pension commitments in the terms provided for in the first Additional Provision of the consolidated text of the Law regulating pension plans and funds, approved by Royal Legislative Decree 1/2002 , previously cited, and in its implementing regulations, when those are attributed to the people to whom the benefits are linked.

In relation to the contributions or contributions paid by employers to meet pension commitments it must be taken into account that as a general rule the tax imputation is voluntary in nature when it comes to group insurance contracts other than corporate social security plans, the decision adopted with respect to the rest of the premiums that are paid must be maintained until the insurance contract expires.

However, the tax imputation becomes mandatory in the following cases:

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

For these purposes, the difference between the insured capital for death or disability and the mathematical provision is considered capital at risk.
In insurance contracts in which the tax imputation of premiums is voluntary, the imputation will be mandatory for the amount that exceeds 100,000 euros per year per taxpayer and with respect to 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.

Now, in group insurance contracted before December 1, 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 that determines that in these cases The imputation for this excess will not be mandatory [See Art. 17.1.f) and transitional provision twenty-sixth Law of Personal Income Tax ].