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A query was raised regarding whether the tax exemption on pension plan benefits for persons with disabilities remains applicable if, at the time of receiving the annuity, the degree of mental disability is below 33%. The Directorate General for Taxes (DGT) ruled that the exemption does not apply in such cases.
Cuestión planteada En caso de haberse producido ya aportaciones a dicho plan de pensiones, y posteriormente, en la revisión periódica, el grado de minusvalía psíquica que se reconozca a su hijo resulte inferior al 33 por ciento, si sería aplicable la exención prevista para las prestaciones percibidas en forma de renta, por la parte correspondiente a las aportaciones realizadas hasta perder la condición de persona con discapacidad.
La exención de las prestaciones percibidas en forma de renta solo se aplica si derivan de aportaciones a planes constituidos a favor de personas con un grado de minusvalía física o sensorial igual o superior al 65%, psíquica igual o superior al 33% o con incapacidad judicial. Si al percibir la prestación el grado de minusvalía psíquica es inferior al 33%, no procede la exención del artículo 7.w) de la Ley 35/2006. En su lugar, se aplicará el régimen general de tributación de las prestaciones como rendimientos del trabajo.
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