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V1222-25 ·4 July 2025 ·consulta-vinculante Medium impact
Tax

Disability pensions exempt from IRPF regardless of payer

The consultant asks whether absolute permanent disability pensions are exempt from IRPF, even if part of the payment was advanced by an INSS collaborator entity. The DGT confirms that these benefits are exempt under the law.

In 6 key points

How it affects those involved

Pensions for absolute permanent disability are exempt from income tax regardless of the paying entity.

Lifecycle

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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