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A query was raised regarding whether an old-age disability pension from the Mandatory Old-Age and Disability Insurance (SOVI) is exempt from taxation. The Directorate General for Taxes (DGT) ruled that, as it is classified as an early old-age pension rather than a disability pension, it does not meet the requirements for tax exemption.
Cuestión planteada Si la referida pensión tiene la consideración de renta exenta.
Las prestaciones por incapacidad permanente absoluta o gran invalidez están exentas según la Ley del IRPF. Sin embargo, la pensión de vejez por invalidez del SOVI es calificada por el INSS como una pensión de vejez anticipada. Al no ser una pensión de invalidez propiamente dicha, no se encuentra amparada por la exención del artículo 7.f) de la Ley del IRPF.
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