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V1078-25 ·25 June 2025 ·consulta-vinculante Medium impact
Tax

Disability permanent absolute benefits exempt from IRPF

A taxpayer asks whether INSS payments in 2024 are exempt from IRPF after a ruling changed their disability status from total to absolute. The DGT confirms that all benefits from permanent absolute disability are exempt from IRPF.

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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