Skip to content
V2184-21 ·30 July 2021 ·consulta-vinculante Medium impact
Tax

Pension plan benefits under the general regime do not qualify for disability tax exemptions

A person with a permanent work disability has enquired whether their pension plan benefits may be tax-exempt. The Directorate General for Taxes (DGT) has ruled that the exemption only applies if the contributions were made specifically under the special regime for persons with disabilities.

In 6 key points

Lifecycle

2021-07-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact