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V2919-23 ·31 October 2023 ·consulta-vinculante Medium impact
Tax

The Clases Pasivas pension is exempt from Personal Income Tax (IRPF) if absolute disability occurs after retirement

A Civil Guard official inquired whether his new complementary pension for absolute disability for all work should be subject to Personal Income Tax (IRPF). The DGT determines that the pension is exempt as the legal requirements are met following the aggravation of his illness.

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Lifecycle

2023-10-31PublishedPublished 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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