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A taxpayer asked whether the pension for total permanent incapacity (IPT) received in 2024 should be declared as income from employment, after the INSS granted absolute permanent incapacity (APA) with retroactive effects. The DGT responds that this amount is exempt and should not be declared in 2024, and that the self-declaration for 2023 must be corrected.
Cuestión planteada - Si debe incluir en su declaración de IRPF-2024 como rendimientos del trabajo, la cantidad que figura en el certificado de retenciones de 2024, y en sus datos fiscales, por el concepto de IPT.
Las prestaciones por incapacidad permanente absoluta o gran invalidez están exentas en el IRPF. Al reconocerse la incapacidad absoluta con efectos económicos desde noviembre de 2023, la exención alcanza también a los importes percibidos inicialmente como incapacidad permanente total. Por tanto, el importe de la IPT de enero de 2024 no debe incluirse como rendimiento del trabajo en la declaración de 2024. Para los importes de 2023 indebidamente percibidos, procede rectificar la autoliquidación de dicho ejercicio.
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