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The DGT states that non-contributory disability pensions are treated as income from employment, but may be exempt if the recipient has absolute permanent disability or severe disability.
Question posed: Taxation of a non-contributory disability pension, with a total degree of disability of 60% recognized by the National Institute of Social Services, Provincial Directorate of Burgos.
Non-contributory pensions derived from the General Social Security Scheme constitute earned income subject to Personal Income Tax (IRPF) pursuant to Article 17.2.a) of the Personal Income Tax Law (LIRPF). Notwithstanding, Article 7.f) of the same law establishes an exemption for benefits for absolute permanent disability or severe invalidity. Therefore, if the pension meets said requirements, it could be exempt from taxation.
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