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A Clases Pasivas beneficiary sought clarification on whether their pension for being unfit for service should be subject to Income Tax (IRPF) following the certification of an absolute incapacity after retirement. The Directorate General for Taxes (DGT) ruled that the pension is exempt from taxation as it meets the statutory requirements.
This ruling confirms the tax-exempt status of specific disability pensions within the Clases Pasivas regime, providing legal certainty for retirees who suffer absolute incapacity after their initial retirement.
The tax team reviews your specific situation.
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