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V1035-25 ·25 June 2025 ·consulta-vinculante Low impact
Tax

Pension of permanent disability not IRPF-exempt if does not fully incapacitate for any profession or trade

The consultant asks whether a passive classes ruling granting a pension for permanent disability qualifies for the exemption under article 7.g) of the IRPF law. The DGT responds that the exemption conditions are not met because the pension must arise from an incapacity that completely disables the recipient from any profession or trade.

In 6 key points

How it affects those involved

Pensions granted due to permanent disability are only exempt from IRPF if they result from a total incapacity that prevents the recipient from engaging in any profession or trade.

Lifecycle

2025-06-25PublishedPublished 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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