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V1250-24 30 May 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pensiones no contributivas

Non-contributory disability pensions may be exempt if incapacity requirements are met

A query was raised regarding whether a non-contributory pension received by a daughter with a severe disability is exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) indicates that while these pensions are generally taxable, an exemption applies to benefits for absolute permanent incapacity or severe disability.

The question raised

Whether said pension is exempt from taxation, in accordance with the provisions of Article 7.f), in order to allow the parents to apply the minimum allowance for descendants and the reduction for joint taxation.

The DGT's ruling

Non-contributory pensions derived from the General Social Security Scheme are subject to taxation under Personal Income Tax (IRPF). However, Article 7.f) of the Personal Income Tax Law (LIRPF) establishes the exemption of benefits for absolute permanent disability or severe invalidity. Therefore, if the daughter's pension meets these disability requirements, it could be exempt from taxation.

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