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V1222-25 4 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · incapacidad permanente absoluta

Disability pensions exempt from IRPF regardless of payer

The consultant asks whether absolute permanent disability pensions are exempt from IRPF, even if part of the payment was advanced by an INSS collaborator entity. The DGT confirms that these benefits are exempt under the law.

The question raised

Whether in their 2024 Personal Income Tax return, the income received as a pension for absolute permanent disability (7,476.71 euros) is exempt or not, regardless of who made the actual payment thereof.

The DGT's ruling

The benefits recognized by the Social Security for absolute permanent disability or severe invalidity are exempt income pursuant to Article 7.f) of the Personal Income Tax Law (LIRPF). This exemption applies to the amount of the benefit, subject to the limit of the maximum benefit recognized by the Social Security. The right to the exemption is maintained regardless of whether the payment is made directly by the INSS or by a collaborating entity that advances the amount.

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