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MEDIUM
FISCAL

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

V1063-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1063-25
Published
25 Jun 2025

Summary

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.

In 6 key points

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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