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MEDIUM
FISCAL

Pension plan benefits under general regime do not benefit from disability exemption

V2507-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2507-25
Published
15 Dec 2025

Summary

A taxpayer with 33% disability inquires about the tax treatment of their pension plan withdrawn as income. The DGT clarifies that the disability exemption only applies if contributions were made under the special regime for disabled persons.

In 6 key points

Lifecycle

2025-12-15PublishedPublished 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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