MEDIUM
FISCAL Disability pensions taxed as employment income
Technical details
Summary
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.