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V1036-25 ·25 June 2025 ·consulta-vinculante Low impact
Tax

Pension for permanent disability not IRPF-exempt without proof of absolute incapacity

A public servant asks whether their pension for permanent disability can be exempt from IRPF under a Supreme Court ruling. The DGT responds that, since the resolution does not state the incapacity prevents them from any profession or trade, the pension is treated as income from work.

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2025-06-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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