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V1221-25 ·4 July 2025 ·consulta-vinculante Medium impact
Tax

Exemption for disability cannot be applied to pension scheme withdrawal

A worker with disability inquired whether the withdrawal of their employment pension as a rental payment was exempt under article 7.w) of the LIRPF. The DGT responds that such exemption is not applicable because contributions were made under the general regime, not the special regime for disabled persons.

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2025-07-04PublishedPublished 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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