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A taxpayer inquired whether their permanent disability pension, granted via judicial ruling, is tax-exempt. The Directorate General for Taxes (DGT) ruled that the pension constitutes employment income and must be taxed, as the specific requirements for exemption are not met.
Cuestión planteada Si dicha pensión está exenta de tributación, en virtud de lo establecido en sentencia judicial de 20 de abril de 2022.
Las pensiones del régimen de clases pasivas por incapacidad permanente son rendimientos del trabajo según el artículo 17.2.a.1ª de la LIRPF. Para que estas pensiones estén exentas, la lesión o enfermedad debe inhabilitar por completo al perceptor para toda profesión u oficio, según el artículo 7.g) de la LIRPF. Al no cumplirse este requisito, la pensión está sujeta a tributación y retención por IRPF.
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