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Un consultante que percibía una pensión de retiro por inutilidad física solicita saber si su nueva pensión por incapacidad absoluta debe tributar en IRPF. La DGT determina que, al acreditarse un agravamiento de la enfermedad que conlleva una incapacidad absoluta para todo trabajo antes de la edad de jubilación forzosa, la pensión queda exenta.
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