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MEDIUM
FISCAL

Disability pensions may be exempt if absolute or severe incapacity

V1248-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1248-25
Published
9 Jul 2025

Summary

The DGT confirms that non-contributory disability pensions and third-party supplements are taxable, except in cases of absolute or severe disability.

In 6 key points

Lifecycle

2025-07-09PublishedPublished 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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