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V1063-25 ·25 June 2025 ·consulta-vinculante Medium impact
Tax

Exemption for disability cannot be applied if pension contributions were made under general regime

A fully disabled retiree inquired whether they could claim the exemption under article 7.w) of the LIRPF when withdrawing from a pension plan after transferring their rights. The DGT replied that this is not possible because the contributions were made under the general regime, not the special regime for disabled persons.

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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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