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V2402-25 ·10 December 2025 ·consulta-vinculante Medium impact
Tax

Disability pensions taxed as employment income

The consultant asks whether their income is tax-exempt due to a 36% disability rating. The DGT responds that exemption only applies to absolute disability or great disability pensions.

In 6 key points

How it affects those involved

Pensions for partial or total permanent disability are subject to income tax, not exempt as previously assumed.

Lifecycle

2025-12-10PublishedPublished 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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