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V1787-22 ·27 July 2022 ·consulta-vinculante Medium impact
Tax

Pensions of retirement are taxable under IRPF except for absolute or severe disability

The consultant asks whether their retirement pension is exempt from IRPF after suffering a heart attack and having 45% disability. The DGT responds that retirement pensions are considered income from employment, except in cases of absolute or severe permanent disability.

In 6 key points

How it affects those involved

Retirement pensions are subject to IRPF unless they are granted due to absolute or severe permanent disability.

Lifecycle

2022-07-27PublishedPublished 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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