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V2175-21 ·30 July 2021 ·consulta-vinculante Medium impact
Tax

Disability exemption does not apply if pension plan contributions were made under the general regime

A taxpayer with a 47% disability queried whether they could apply the exemption on employment income to benefits from a pension plan and a collective insurance policy. The DGT ruled that this is not possible because the contributions were not made under the special regime for persons with disabilities.

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2021-07-30PublishedPublished 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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