Skip to content
V0790-25 ·6 May 2025 ·consulta-vinculante Low impact
Tax

Pension plans for disabled individuals may be exempt under special regime

The consultant asks about contingencies and taxation of a pension plan established for a disabled person. The DGT clarifies that access to the special fiscal regime requires prior adherence to the special financial regime for pension plans for disabled individuals.

In 6 key points

Lifecycle

2025-05-06PublishedPublished 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