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V1202-16 ·23 March 2016 ·consulta-vinculante Medium impact
Tax

Pensions for partial permanent disability are taxed as income from employment with a reduction for irregularity

The inquirer asks whether the benefit for partial permanent disability recognized judicially is exempt from Personal Income Tax (IRPF). The DGT responds that only pensions for absolute disability or severe invalidity are exempt, therefore the partial disability benefit must be taxed.

In 6 key points

Lifecycle

2016-03-23PublishedPublished 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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