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V3728-16 ·7 September 2016 ·consulta-vinculante Medium impact
Tax

Pension plan benefits exemption does not apply if contributions were made under the general regime

A query was raised regarding whether a daughter with a 33% disability could apply for an Income Tax (IRPF) exemption on pension plan income received following the holder's death. The Directorate General for Taxes (DGT) ruled that the exemption only applies if the contributions to the plan were made specifically for the benefit of the person with a disability.

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Lifecycle

2016-09-07PublishedPublished 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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