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V2282-25 ·25 November 2025 ·consulta-vinculante Medium impact
Tax

Exemption not applicable to pension plan rental income under general regime

The consultant asks whether a tax exemption applies to pension plan rental income. The DGT responds that the exemption only applies if the pension plan was specifically established for people with disabilities, not if contributions were made under the general regime.

In 6 key points

Lifecycle

2025-11-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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