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A civil service pensioner enquired whether their new pension for permanent total disability and the supplementary pension for absolute incapacity should be subject to Income Tax. The Directorate-General for Taxes (DGT) ruled that, as the worsening of the illness occurred before the compulsory retirement age, the pension is exempt.
Cuestión planteada Si la pensión que actualmente percibe tributa en IRPF, y por tanto, si se le debe practicar la retención correspondiente.
Las pensiones de clases pasivas por inutilidad o incapacidad permanente están exentas si la lesión inhabilitara por completo al perceptor para toda profesión u oficio. Según el criterio del TEAC, esta exención se aplica tanto si la inhabilitación concurre al momento del retiro como si sobreviene con posterioridad por agravamiento de la enfermedad, siempre que sea antes de la edad de jubilación forzosa. En este caso, al reconocerse la gran invalidez y la incapacidad absoluta tras el retiro, se cumplen los requisitos del artículo 7.g) de la LIRPF.
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