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V0702-24 ·16 April 2024 ·consulta-vinculante Medium impact
Tax

Civil service pensions are exempt from Income Tax if permanent total disability is recognised after retirement

A civil service pensioner enquired whether their new pension for permanent total disability and the supplementary pension for absolute incapacity should be subject to Income Tax. The Directorate-General for Taxes (DGT) ruled that, as the worsening of the illness occurred before the compulsory retirement age, the pension is exempt.

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2024-04-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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