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A query was raised regarding whether an extraordinary permanent disability retirement pension is exempt from taxation. The Directorate General for Taxes (DGT) ruled that, unless it is proven that the illness renders the individual completely unable to perform any profession or trade, the benefit is taxed as employment income.
Cuestión planteada Si dicha pensión extraordinaria de jubilación por incapacidad está exenta de tributación en el Impuesto sobre la Renta de las Personas Físicas.
Las pensiones por inutilidad o incapacidad permanente del régimen de clases pasivas están exentas solo si la lesión o enfermedad inhabilita por completo al perceptor para toda profesión u oficio. Si no se indica que la causa de la pensión conlleva dicha inhabilidad total, la prestación se considera rendimiento del trabajo según el artículo 17.2.a) de la LIRPF.
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