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A taxpayer with a 41% disability queried whether they could apply the disability exemption to their pension plan benefits. The Directorate General of Taxes (DGT) ruled that this is not possible, as the exemption only applies to plans specifically established for persons with higher degrees of disability or judicial incapacity.
Cuestión planteada Si es de aplicación la exención prevista en el artículo 7.w) de la Ley 35/2006 del Impuesto sobre la Renta de las Personas Físicas a las prestaciones en forma de renta que perciba de los planes de pensiones o, en caso de que las perciba en forma de capital, una reducción del 50 por ciento.
La exención del artículo 7.w) de la Ley 35/2006 solo es aplicable a prestaciones de planes de pensiones constituidos a favor de personas con discapacidad física o sensorial igual o superior al 65%, psíquica igual o superior al 33%, o con incapacidad judicial. Las prestaciones de planes de pensiones del régimen general se consideran rendimientos del trabajo. Si se perciben en forma de capital, se podrá aplicar la reducción del 40% a la parte de aportaciones realizadas hasta el 31 de diciembre de 2006, siempre que hayan pasado dos años desde la primera aportación.
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