MEDIUM
FISCAL Absolute permanent disability pension exempt from IRPF
Technical details
Summary
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.