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V1221-25 4 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Exemption for disability cannot be applied to pension scheme withdrawal

A worker with disability inquired whether the withdrawal of their employment pension as a rental payment was exempt under article 7.w) of the LIRPF. The DGT responds that such exemption is not applicable because contributions were made under the general regime, not the special regime for disabled persons.

The question raised

Whether the redemption of consolidated rights in the form of an annuity from their occupational pension plan would be exempt (up to the established annual maximum), pursuant to the provisions of Article 7.w) of the LIRPF.

The DGT's ruling

The exemption under Article 7.w) of the LIRPF only applies to benefits derived from contributions made to pension plans established specifically under the special regime for persons with disabilities. To benefit from this regime, the option must be exercised prior to making the contributions. Therefore, benefits derived from contributions made under the general regime cannot benefit from the special regime, even if the beneficiary has a recognized disability.

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