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V0129-20 ·21 January 2020 ·consulta-vinculante Medium impact
Tax

Disability pensions exempt from IRPF if conditions met

The DGT states that non-contributory disability pensions are treated as income from employment, but may be exempt if the recipient has absolute permanent disability or severe disability.

In 6 key points

How it affects those involved

Pension recipients with 60% disability may be exempt from IRPF if they meet specific disability criteria.

Lifecycle

2020-01-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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