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MEDIUM
FISCAL

Disability permanent absolute benefits exempt from IRPF

V1078-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1078-25
Published
25 Jun 2025

Summary

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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