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V3033-23 ·21 November 2023 ·consulta-vinculante Medium impact
Tax

Civil Service pensions are exempt from Income Tax if worsening illness leads to total disability

A pensioner receiving a Civil Service pension due to partial disability inquired whether their pension remains subject to Income Tax following a worsening of their condition that resulted in absolute disability. The Directorate-General for Taxes (DGT) ruled that the pension is exempt, provided the requirements for total disability are met.

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2023-11-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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