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V1034-25 ·24 June 2025 ·consulta-vinculante Low impact
Tax

Initial disability pension taxable if not classified as absolute incapacity

An employee inquired whether the effects of a Supreme Court ruling could be extended to classify their initial retirement pension (2019) as absolute incapacity, thus exempting it from income tax. The DGT responded that the request for extension must be made before the judicial body and that the initial pension does not meet the exemption criteria.

In 6 key points

Lifecycle

2025-06-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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