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A taxpayer inquired whether a monthly pension received from the German Social Security system for partial disability was exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has ruled that neither the exemption for personal injury nor the exemption for permanent disability applies.
Cuestión planteada Si resulta aplicable la exención del artículo 7.d) de la Ley 35/2006.
La exención por incapacidad permanente del artículo 7.f) de la Ley del IRPF solo procede si el grado de incapacidad reconocido se equipara a la incapacidad absoluta o gran invalidez. Al tratarse de una pensión por incapacidad permanente parcial, no resulta operativa dicha exención. Asimismo, la prestación no encaja en la exención por indemnizaciones por responsabilidad civil o seguros de accidentes del artículo 7.d).
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