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V0940-25 ·27 May 2025 ·consulta-vinculante Medium impact
Tax

Pensions for passive classes exempt from IRPF if absolute incapacity arises after retirement

The consultant, already retired, received a recognition of absolute and permanent incapacity for any work. The question is whether the new disability pension is subject to IRPF.

In 6 key points

Lifecycle

2025-05-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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