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A retiree receiving a disability pension seeks to know if a new pension for absolute incapacity is subject to IRPF. The DGT rules that where a disease worsens leading to absolute incapacity for all work before the compulsory retirement age, the pension is exempt from taxation.
Cuestión planteada Si la pensión que actualmente percibe tributa en IRPF, y por tanto, si se le debe practicar la retención correspondiente.
Las pensiones del régimen de clases pasivas son rendimientos del trabajo, pero el artículo 7.g de la LIRPF las exime si la lesión o enfermedad inhabilitara por completo al perceptor para toda profesión u oficio. Según el criterio del TEAC, esta exención se aplica tanto si la inhabilitación concurre al tiempo de la jubilación como si sobreviene con posterioridad, antes de la edad de jubilación forzosa, por agravamiento de la enfermedad. En este caso, al reconocerse la incapacidad absoluta tras un agravamiento, se cumplen los requisitos de exención.
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