Disability pensions exempt from IRPF regardless of payer
Technical details
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.