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V3196-23 ·11 December 2023 ·consulta-vinculante Medium impact
Tax

Non-contributory disability pensions may be exempt if classified as absolute incapacity or severe disability

A taxpayer with an 82% disability rating and a need for third-party assistance has enquired whether their non-contributory disability pension is exempt from tax. The DGT indicates that while these pensions are generally taxable, an exemption applies if the benefit is recognised as absolute permanent incapacity or severe disability.

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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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