Skip to content
V1253-22 ·6 June 2022 ·consulta-vinculante Medium impact
Tax

Disability tax deduction for employment income cannot be applied to pension supplements

A pensioner with a disability inquired whether they could apply the increased deductible expense for active workers with disabilities to a pension supplement received from the Spanish Parliament (Cortes Generales). The Directorate General for Taxes (DGT) ruled that this is not possible, as the supplement does not qualify as income from an active worker.

In 6 key points

How it affects those involved

This ruling clarifies that pension supplements, even when paid by legislative bodies, do not constitute employment income for the purpose of claiming specific disability-related tax deductions reserved for active workers.

Lifecycle

2022-06-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact