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V2780-23 ·10 October 2023 ·consulta-vinculante Medium impact
Tax

Civil Service pensions are exempt from Income Tax if absolute incapacity occurs after retirement

The inquirer asked whether their Civil Service pension should be subject to Income Tax after obtaining absolute incapacity due to the worsening of an illness. The Directorate General for Taxes (DGT) ruled that the pension is exempt from taxation as it meets the requirements for exemption due to incapacity for service.

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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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