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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.
Cuestión planteada Si en su declaración de IRPF-2024, están o no exentos los ingresos recibidos como pensión por IPA (7.476,71 euros), independientemente de quien haya realizado el pago efectivo de éstos.
Las prestaciones reconocidas por la Seguridad Social por incapacidad permanente absoluta o gran invalidez son rentas exentas según el artículo 7.f) de la LIRPF. Esta exención se aplica a la cuantía de la prestación, con el límite de la prestación máxima que reconozca la Seguridad Social. El derecho a la exención se mantiene independientemente de si el pago es realizado directamente por el INSS o por una entidad colaboradora que adelante la cuantía.
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