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V0287-25 ·14 March 2025 ·consulta-vinculante Medium impact
Tax

Exemption for disability does not apply if pension plan established under general regime

A contributor with absolute disability asks whether disability exemption applies when withdrawing from their pension plan. The DGT responds that the exemption only applies if the pension plan was specifically established for people with disabilities.

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2025-03-14PublishedPublished 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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