The situation must be classified as a result of an accident at work, but not because it is an accident in itinere, or because the presumption of work is applicable in article 115.3 of the Consolidated Text of the General Social Security Law, but because the accident occurred during work.
In the present case, the theory of "relevant occasionality", characterised by a negative circumstance and a positive one, is undoubtedly applicable. The first is that the elements that generate the accident are not specific or inherent in the work and the positive is that either the work or the normal activities of the work life have been conditions without which the event would not have occurred.
The worker was injured when he left the company, going to take a coffee within the legally scheduled time of work of fifteen minutes for being more than six hours, usually used for a break for breakfast, as usual, social and normal activity in the world of work (first element), however, work is the condition without which the event would not have occurred (second element).
The nexus of causality has never been broken, because the pause was necessary, and the use of the fifteen minutes of it by the worker took place with criteria of total normality, adding that this period of time is considered effective work time and this is paid and is calculated on an annual work day.
The TEAC, regarding the taxation by Inheritance Tax of residents in third countries, changes the criteria regarding the Applicability of SpaSpanish regulations considered contrary to European regulations