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V1421-24 ·13 June 2024 ·consulta-vinculante Medium impact
Tax

Non-contributory disability pensions may be exempt if the requirement of severe disability is met

A query was raised regarding whether a non-contributory disability pension, including a third-party assistance supplement, is exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) indicates that while these pensions are generally taxable, an exemption applies to benefits for absolute permanent incapacity or severe disability.

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2024-06-13PublishedPublished 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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