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MEDIUM
FISCAL

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

V0940-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0940-25
Published
27 May 2025

Summary

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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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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