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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.
Cuestión planteada Si el rescate de los derechos consolidados en forma de renta de su plan de pensiones de empleo, estaría exento (hasta el máximo anual establecido), en virtud de lo establecido en el artículo 7.w) de la LIRPF.
La exención del artículo 7.w) de la LIRPF solo se aplica a prestaciones que deriven de aportaciones realizadas a planes de pensiones constituidos específicamente bajo el régimen especial para personas con discapacidad. Para acogerse a este régimen, la opción debe ser previa a la realización de las aportaciones. Por tanto, las prestaciones derivadas de aportaciones realizadas conforme al régimen general no pueden acogerse al régimen especial, aunque el beneficiario tenga reconocida una discapacidad.
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