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A Civil Guard member inquired whether their pension for unfitness for service should be subject to Income Tax following a worsening of their illness that resulted in absolute incapacity. The Directorate General for Taxes (DGT) ruled that the pension is exempt from taxation as it meets the requirements for exemption due to permanent incapacity.
Cuestión planteada Si la pensión que actualmente percibe tributa en IRPF, y por tanto, si se le debe practicar la retención correspondiente.
Las pensiones del Régimen de Clases Pasivas están exentas en el IRPF si la lesión o enfermedad inhabilitara por completo al perceptor para toda profesión u oficio. Esta exención se aplica tanto si la inhabilitación concurre al tiempo de la jubilación como si sobreviene con posterioridad, antes de la edad de jubilación forzosa, por un agravamiento de la enfermedad. En este caso, el agravamiento que determina la incapacidad absoluta y gran invalidez permite la exención según el artículo 7.g) de la LIRPF.
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