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The consultant asks whether their retirement pension is exempt from IRPF after suffering a heart attack and having 45% disability. The DGT responds that retirement pensions are considered income from employment, except in cases of absolute or severe permanent disability.
Cuestión planteada Si las prestaciones que percibe de la Seguridad Social (en su escrito se expresa que sus únicos ingresos devienen de su situación de jubilado), están exentas de tributación en el IRPF, teniendo en cuenta que sufrió un infarto antes de acceder a la edad de jubilación, y que debido a la gravedad del mismo estaba impedido para realizar cualquier trabajo.
Las pensiones por incapacidad permanente en grado absoluto o gran invalidez están exentas de IRPF según el artículo 7.f de la LIRPF. Por el contrario, las pensiones por incapacidad parcial o total están sujetas a tributación como rendimientos del trabajo. Si la prestación es de jubilación y no está amparada por una exención de incapacidad, debe tributar y está sujeta a retenciones. El límite para no declarar siendo único pagador de pensiones es de 22.000 euros anuales.
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