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A taxpayer inquired whether benefits for partial permanent disability recognised by the Social Security are exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that only pensions for absolute disability or severe disability are exempt; therefore, partial disability benefits must be taxed.
Cuestión planteada Consideración de dicha prestación a efectos del Impuesto sobre la renta de las Personas Físicas.
Las prestaciones por incapacidad permanente parcial son rendimientos del trabajo sujetos a tributación según el artículo 17.2.a) de la LIRPF. Al ser consideradas rendimientos obtenidos de forma notoriamente irregular en el tiempo, se puede aplicar la reducción del 40 por 100 prevista en el artículo 18.2 de la LIRPF.
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