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V0903-25 ·26 May 2025 ·consulta-vinculante Low impact
Tax

Pension for absolute permanent incapacity in passive classes is IRPF-exempt

A taxpayer inquired whether their pension for absolute permanent incapacity under the passive classes regime is exempt from IRPF following a judicial ruling. The DGT confirms that where a court recognises absolute incapacity for any profession or trade, the pension is exempt under the law.

In 6 key points

How it affects those involved

Pensions for absolute permanent incapacity under the passive classes regime are exempt from income tax.

Lifecycle

2025-05-26PublishedPublished 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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