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The taxpayer inquired whether the total amount of their permanent disability benefits (both total and absolute) is exempt from taxation. The Directorate General for Taxes (DGT) ruled that only the portion corresponding to absolute permanent disability is exempt; the portion relating to total permanent disability must be taxed as employment income.
Question raised - Whether there is a right to an exemption for the total amount of permanent disability benefits (both total and absolute), which as of December 31, 2023, amounts to 7,526.98 euros.
Pensions for absolute permanent disability or severe invalidity are exempt pursuant to Article 7.f) of the LIRPF. Conversely, pensions for partial or total permanent disability under the Public Social Security Regime are taxed as income from employment in accordance with Article 17.2.a) of the LIRPF. In this case, only the 500.63 euros received for absolute disability are exempt, whereas the remainder corresponds to total disability and must be taxed.
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