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V3182-23 ·11 December 2023 ·consulta-vinculante Medium impact
Tax

Non-contributory disability pensions may be exempt if absolute permanent disability or severe invalidity is proven

A query was raised regarding whether a non-contributory disability pension for an individual with 98% disability and judicial incapacity is exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) indicates that while these pensions are generally taxable, an exemption applies in cases of absolute permanent disability or severe invalidity.

In 6 key points

How it affects those involved

This ruling clarifies the tax treatment for non-contributory pensions, providing potential tax relief for individuals meeting specific criteria of severe disability.

Lifecycle

2023-12-11PublishedPublished 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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