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V2227-24 ·15 October 2024 ·consulta-vinculante Medium impact
Tax

Exemption of pension plan benefits for persons with disabilities depends on contributions being made under the special regime

A query was raised regarding whether the redemption of a pension plan for a child with a mental disability is exempt from Personal Income Tax (IRPF) and whether it should be subject to withholding tax. The Directorate General for Taxes (DGT) responds that the exemption only applies if the contributions were made under the special tax regime for persons with disabilities.

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2024-10-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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