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MEDIUM
FISCAL

Disability pensions exempt from IRPF regardless of payer

V1222-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1222-25
Published
4 Jul 2025

Summary

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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