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V2774-23 ·10 October 2023 ·consulta-vinculante Medium impact
Tax

Civil service pensions are exempt if worsening illness causes absolute incapacity before compulsory retirement

A civil service pensioner enquired whether a supplementary pension resulting from a worsening illness was exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that it is exempt, as the requirements for total incapacity for all professions have been met.

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2023-10-10PublishedPublished 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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