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V1063-25 25 June 2025 · SG de Tributación de las Operaciones Financieras Criterion in force
IRPF · exención por discapacidad

Exemption for disability cannot be applied if pension contributions were made under general regime

A fully disabled retiree inquired whether they could claim the exemption under article 7.w) of the LIRPF when withdrawing from a pension plan after transferring their rights. The DGT replied that this is not possible because the contributions were made under the general regime, not the special regime for disabled persons.

The question raised

Possibility of applying the exemption provided in Article 7.w) of the Personal Income Tax Law to the redemption of the plan in the form of an annuity.

The DGT's ruling

The exemption provided in Article 7.w) of the Personal Income Tax Law (LIRPF) applies only to benefits derived from contributions made to pension plans established specifically for persons with disabilities. The election of this special regime must be made prior to the making of the contributions. Therefore, rights generated through contributions under the general regime cannot benefit from the special regime, even if the beneficiary is recognized as having a disability at the time of redemption.

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