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V0459-15 ·6 February 2015 ·consulta-vinculante Medium impact
Tax

Partial permanent disability benefits are taxed as employment income

A taxpayer inquired whether benefits for partial permanent disability recognised by the Social Security are exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that only pensions for absolute disability or severe disability are exempt; therefore, partial disability benefits must be taxed.

In 6 key points

How it affects those involved

Taxpayers receiving partial permanent disability benefits must include these payments as employment income in their tax returns, as they do not qualify for the exemptions reserved for absolute or severe disability.

Lifecycle

2015-02-06PublishedPublished 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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