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V2549-19 ·19 September 2019 ·consulta-vinculante Medium impact
Tax

Pensions from collective agreements for permanent disability not IRPF exempt

The consultant asks whether a judicially recognised payment from a collective agreement for total permanent disability is IRPF exempt. The DGT responds that it is not exempt as it is not listed in the Workers' Statute.

In 6 key points

Lifecycle

2019-09-19PublishedPublished 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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