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The consultant, already retired, received a recognition of absolute and permanent incapacity for any work. The question is whether the new disability pension is subject to IRPF.
Cuestión planteada Si la pensión que actualmente percibe tributa en IRPF, y por tanto, si se le debe practicar la retención correspondiente.
La pensión por inutilidad del régimen de clases pasivas está exenta en el IRPF si la lesión o enfermedad 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 tiempo de la jubilación como si sobreviene con posterioridad, antes de la edad de jubilación forzosa, por agravamiento de la enfermedad. En este caso, al reconocerse la incapacidad absoluta tras el retiro, se cumplen los requisitos del artículo 7.g) de la LIRPF.
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