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V1486-17 ·12 June 2017 ·consulta-vinculante Medium impact
Tax

Disability pensions and third-party supplements may be exempt

The consultant asks whether their non-contributory disability pension and third-party supplement are taxable under personal income tax. The DGT states that although these are considered earnings from work, they may be exempt if the conditions of absolute permanent disability or severe disability are met.

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2017-06-12PublishedPublished 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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