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MEDIUM
FISCAL

Exemption not applicable to pension plan rental income under general regime

V2282-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2282-25
Published
25 Nov 2025

Summary

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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