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A taxpayer inquired whether their 2021 pension should be taxed as total permanent disability or if it was exempt as absolute permanent disability. The DGT ruled that, since a court ruling recognises absolute disability with retroactive effect, the exemption applies to both payments already received and those received following the ruling.
Cuestión planteada Como tributa su pensión recibida en 2021 en su declaración de IRPF-201, si como una pensión por incapacidad permanente total sujeta a tributación o como una pensión por incapacidad permanente absoluta exenta de tributación.
Las prestaciones por incapacidad permanente absoluta están exentas de IRPF según el artículo 7.f) de la LIRPF. Si una sentencia declara la incapacidad absoluta con efectos retroactivos, la exención alcanza a los importes percibidos como incapacidad total que ahora se consideran absoluta. No obstante, si el INSS recurre y la sentencia no queda firme o se cambia la calificación a total, las cantidades podrían estar sujetas a tributación.
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