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A contributor with absolute disability asks whether disability exemption applies when withdrawing from their pension plan. The DGT responds that the exemption only applies if the pension plan was specifically established for people with disabilities.
Question posed: Possibility of applying the exemption provided for in Article 7.w) of the Personal Income Tax Law.
The exemption under Article 7.w) of the Personal Income Tax Law (LIRPF) is only applicable to benefits in the form of income derived from contributions made to pension plans established specifically for persons with disabilities. To benefit from this regime, the election must be made prior to the contributions. If the pension plan was established under the general regime, the benefits may not benefit from said exemption, even if the beneficiary has a recognized disability.
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