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MEDIUM
FISCAL

Exemption for disability cannot be applied to pension scheme withdrawal

V1221-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1221-25
Published
4 Jul 2025

Summary

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.

In 6 key points

Lifecycle

2025-07-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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