Pension of absolute permanent incapacity not to be counted as income

A taxpayer asked whether the pension for total permanent incapacity (IPT) received in 2024 should be declared as income from employment, after the INSS granted absolute permanent incapacity (APA) with retroactive effects. The DGT responds that this amount is exempt and should not be declared in 2024, and that the self-declaration for 2023 must be corrected.