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V1356-22 14 June 2022 · SG de Tributación de las Operaciones Financieras Criterion in force
IRPF · rendimientos del trabajo

The IRPF exemption for pension plan benefits for persons with disabilities does not apply if the beneficiary is not the participant

A query is made as to whether benefits received in the form of an annuity by a beneficiary of a pension plan for persons with disabilities may be exempt from IRPF. The DGT responds that the exemption under Article 7.w) is not applicable if the beneficiary is not the participant of the plan.

The question raised

Question posed: Possibility of applying the exemption provided for in Article 7.w) of Law 35/2006, on Personal Income Tax, in the event that the benefit is received in the form of an annuity.

The DGT's ruling

The exemption of employment income from benefits received in the form of an annuity for persons with disabilities requires that contributions be made in accordance with the special regime. However, if the beneficiary of the benefit does not hold the status of participant of the plan, they cannot avail themselves of the exemption under Article 7.w) of Law 35/2006. In this case, the benefits shall be taxed as employment income according to the general regime of Article 17.2.a).3 of the same Law.

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