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V0596-22 ·21 March 2022 ·consulta-vinculante Medium impact
Tax

Absolute permanent disability pensions are exempt from Income Tax from the date of the resolution

A taxpayer inquired whether the exemption for their absolute disability pension could be applied retroactively to the date they went on sick leave. The Directorate General of Taxes (DGT) ruled that the exemption applies to benefits paid from the date of the resolution recognising the disability.

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2022-03-21PublishedPublished 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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