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V1263-25 9 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · incapacidad permanente absoluta

Absolute permanent disability pension exempt from IRPF

The consultant asks whether their absolute permanent disability pension is exempt from IRPF. The DGT confirms that it is, provided the benefit is granted by Social Security or equivalent bodies.

The question raised

Whether said pension is exempt from Personal Income Tax (IRPF).

The DGT's ruling

Social Security benefits for absolute permanent disability or severe invalidity are exempt from Personal Income Tax (IRPF) pursuant to Article 7.f) of the Personal Income Tax Law (LIRPF). The exempt amount is limited to the maximum benefit recognized by Social Security, with any excess being taxed as employment income. Pensions for partial or total disability under the Public Regime are subject to taxation as employment income.

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