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A taxpayer with a disability inquired whether their pension plan benefits are exempt from tax. The Directorate General for Taxes (DGT) ruled that the exemption only applies if contributions were made specifically under the regime for persons with disabilities, rather than under the general regime.
Cuestión planteada Tributación de la prestación que perciba del plan de pensiones.
Las prestaciones de planes de pensiones son rendimientos del trabajo y deben integrarse en la base imponible general. La exención por discapacidad del artículo 7.w) de la Ley 35/2006 no es aplicable si las aportaciones se realizaron conforme al régimen general, aunque el beneficiario tenga reconocida una incapacidad. Si la prestación se percibe en forma de capital, se podrá aplicar la reducción del 40% a la parte correspondiente a aportaciones realizadas hasta el 31 de diciembre de 2006, cumpliendo los plazos de la disposición transitoria duodécima.
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