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V1852-24 ·2 August 2024 ·consulta-vinculante Medium impact
Tax

Disability tax exemption cannot be applied to pension plan benefits under the general regime

A consultant with absolute permanent disability wishes to draw their occupational pension plan as an annuity. The DGT has ruled that the disability tax exemption cannot be applied because the plan was established under the general regime rather than the special regime for persons with disabilities.

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2024-08-02PublishedPublished 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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