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The consultant asks whether their non-contributory disability pension and third-party supplement are taxable under personal income tax. The DGT states that although these are considered earnings from work, they may be exempt if the conditions of absolute permanent disability or severe disability are met.
Cuestión planteada Si dicha pensión tributa en el IRPF, teniendo en cuenta que dicha pensión la percibe por ser discapacitado y estar incapacitado para toda profesión y oficio, además de necesitar ayuda de terceras personas para los actos esenciales de la vida.
Las pensiones no contributivas y sus complementos de tercera persona derivan del Régimen General de la Seguridad Social y son rendimientos del trabajo sujetos a tributación. No obstante, según el artículo 7.f) de la LIRPF, están exentas las prestaciones por incapacidad permanente absoluta o gran invalidez. La exención dependerá de si la pensión cumple con los requisitos de dichas situaciones de incapacidad.
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