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V1248-25 9 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pensión no contributiva

Disability pensions may be exempt if absolute or severe incapacity

The DGT confirms that non-contributory disability pensions and third-party supplements are taxable, except in cases of absolute or severe disability.

The question raised

Whether the 10,875.90 euros received in 2024 from said non-contributory Social Security disability pension are entirely exempt from Personal Income Tax (IRPF).

The DGT's ruling

Non-contributory Social Security pensions are subject to taxation under Personal Income Tax (IRPF) pursuant to Article 17.2.a) of the Personal Income Tax Law (LIRPF). However, Article 7.f) of the same law establishes an exemption for benefits for absolute permanent disability or severe invalidity. Therefore, the pension may only be exempt if it meets said requirements for the grading of disability.

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