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The consultant asks whether the second transitional provision of the LIRPF can be applied to their disability pension and claims repayment of past years. The DGT states that this provision does not apply to Social Security disability pension if it is already exempt.
Cuestión planteada Posibilidad, en su caso, de aplicar la disposición transitoria segunda de la Ley del IRPF a la pensión de gran invalidez que percibe el consultante.
La disposición transitoria segunda de la LIRPF solo se aplica cuando existe una prestación que debe integrarse en la base imponible como rendimiento del trabajo y deriva de aportaciones a mutualidades de previsión social antes de 1999. Si la pensión de gran invalidez de la Seguridad Social está exenta según el artículo 7.f) de la LIRPF, no computa como rendimiento del trabajo y, por tanto, no procede su aplicación. Además, la DGT no se pronuncia sobre ejercicios anteriores al 2024 por estar fuera de plazo.
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