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V1263-25 ·9 July 2025 ·consulta-vinculante Medium impact
Tax

Absolute permanent disability pension exempt from IRPF

The consultant asks whether their absolute permanent disability pension is exempt from IRPF. The DGT confirms that it is, provided the benefit is granted by Social Security or equivalent bodies.

In 6 key points

How it affects those involved

Pensions for absolute permanent disability are fully exempt from income tax under IRPF conditions.

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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