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The consultant, beneficiary of a pension plan established in favour of their father (a person with disability), asks whether the exemption under article 7.w) of the LIRPF can be applied when receiving the pension as a rental income. The DGT responds that the exemption does not apply because the beneficiary is not the disabled participant for whom the plan was established.
Cuestión planteada En caso de fallecimiento del partícipe, posibilidad de que el consultante, también con discapacidad con un grado de minusvalía superior al 65 por ciento y titular de un plan de pensiones constituido a favor de personas con discapacidad, en su condición de beneficiario del plan de pensiones constituido a favor de su padre, pueda aplicar la exención prevista en el artículo 7.w) de la Ley del Impuesto sobre la Renta de las Personas Físicas, en caso de percibir la prestación en forma de renta.
La exención del artículo 7.w) de la LIRPF para prestaciones en forma de renta solo se aplica si las prestaciones derivan de aportaciones a planes constituidos a favor de personas con discapacidad. En el caso de que el beneficiario no sea el partícipe con discapacidad para quien se constituyó el plan, no resulta de aplicación dicha exención. Por tanto, las cantidades percibidas tendrán la consideración de rendimientos del trabajo y deberán integrarse en la base imponible general del IRPF.
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