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A query was raised regarding whether economic benefits for care within the family environment should be added to an absolute incapacity pension when calculating the IRPF (Personal Income Tax) exemption limit. The Directorate General for Taxes (DGT) ruled that they should not, as they are distinct concepts and dependency benefits are already exempt by law.
Cuestión planteada - Si en el límite de la prestación máxima que reconozca la Seguridad Social, se debe considerar no sólo su pensión, sino también la prestación económica derivada de la Ley 39/2006 que percibe, de tal manera que si el importe total resultante de la suma de la pensión y la referida prestación supera la pensión máxima reconocida por la Seguridad Social, el exceso debe tributar como rendimiento del trabajo.
El límite de la cuantía exenta de la pensión por incapacidad permanente absoluta es el importe de la prestación máxima que reconozca la Seguridad Social por ese concepto. La prestación económica para cuidados en el entorno familiar de la Ley 39/2006 no debe incluirse en dicho límite por ser un concepto diferente. Además, dicha prestación por dependencia está exenta en el IRPF según el artículo 7.x) de la LIRPF.
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