Skip to content
V0553-26 ·10 March 2026 ·consulta-vinculante Medium impact
Tax

No applicable: DT2 of LIRPF to Social Security disability pension

The consultant asks whether the second transitional provision of the LIRPF can be applied to their disability pension and claims repayment of past years. The DGT states that this provision does not apply to Social Security disability pension if it is already exempt.

In 6 key points

Lifecycle

2026-03-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact