Skip to content
V1188-24 ·23 May 2024 ·consulta-vinculante Medium impact
Tax

Civil Service pensions are exempt from Income Tax if worsening illness causes total incapacity

A Civil Guard member inquired whether their pension for unfitness for service should be subject to Income Tax following a worsening of their illness that resulted in absolute incapacity. The Directorate General for Taxes (DGT) ruled that the pension is exempt from taxation as it meets the requirements for exemption due to permanent incapacity.

In 6 key points

Lifecycle

2024-05-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact