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V0430-26 ·27 February 2026 ·consulta-vinculante Medium impact
Tax

Right to disability minimum maintained after switching from disability to retirement pension

The consultant asks whether, after receiving a permanent total disability pension and opting for a retirement pension, the right to the disability minimum is retained without proving a disability rating of 33% or higher. The DGT confirms this, citing a unification criterion in the TEAC.

In 5 key points

Lifecycle

2026-02-27PublishedPublished 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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