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A Clases Pasivas beneficiary sought clarification on whether their pension for being unfit for service should be subject to Income Tax (IRPF) following the certification of an absolute incapacity after retirement. The Directorate General for Taxes (DGT) ruled that the pension is exempt from taxation as it meets the statutory requirements.
Cuestión planteada Si la pensión que actualmente percibe tributa en el IRPF, y por tanto, si se le debe practicar la retención correspondiente.
Las pensiones por inutilidad o incapacidad permanente del régimen de clases pasivas están exentas si la lesión o enfermedad inhabilitara por completo al perceptor para toda profesión u oficio. Según el criterio del TEAC, esta exención se aplica tanto si la inhabilitación concurre al tiempo de la jubilación como si sobreviene con posterioridad, antes de alcanzar la edad de jubilación forzosa, por agravamiento de la enfermedad. En este caso, al reconocerse la incapacidad absoluta tras el retiro, se cumplen los requisitos del artículo 7.g) de la LIRPF.
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