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The consultant asks whether their disability pension is exempt from IRPF during the 16 weeks of maternity and child care benefit. The DGT responds that the disability pension remains taxable as income from work and does not benefit from the maternity/paternity exemption.
Cuestión planteada Dado que la prestación por nacimiento y cuidado del menor, según el consultante, como máximo se percibe durante 16 semanas, y está exenta de tributación, se cuestiona si está exenta de tributación en el IRPF, durante el período de tiempo de 16 semanas desde el nacimiento de su hija, la pensión de jubilación por incapacidad permanente que está percibiendo el consultante.
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