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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.
Question posed: Whether the benefits received from Social Security (it is stated in the written submission that their sole income derives from their status as a retiree) are exempt from Personal Income Tax (IRPF), taking into account that the individual suffered a heart attack prior to reaching retirement age and, due to its severity, was prevented from performing any work.
Pensions for permanent disability in the absolute degree or great invalidity are exempt from Personal Income Tax (IRPF) pursuant to Article 7.f of the Personal Income Tax Law (LIRPF). Conversely, pensions for partial or total disability are subject to taxation as income from employment. If the benefit is a retirement pension and is not covered by a disability exemption, it must be taxed and is subject to withholdings. The threshold for not being required to file a tax return when being a sole pension payer is 22,000 euros per annum.
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