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A person requests the INSS to apply a voluntary 30% withholding on their absolute disability pension. The DGT replies that, as it is an exempt income, no withholding is required.
Cuestión planteada Si puede serle de aplicación el tipo de retención del 30% solicitado, respecto a la pensión de incapacidad absoluta percibida.
Las pensiones por incapacidad permanente en grado absoluto o gran invalidez están exentas de tributación según el artículo 7.f) de la LIRPF. Al ser rentas exentas, no existe obligación de practicar retención o ingreso a cuenta por parte de la entidad pagadora. Por tanto, no es posible aplicar el derecho a solicitar un tipo de retención superior cuando la renta no está sujeta a tributación.
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