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A query is made regarding whether a retirement pension due to total permanent disability, subsequently increased due to the worsening of an illness, is exempt. The DGT responds that it must be taxed as income from employment.
Question posed: Whether the aforementioned pension must be taxed under Personal Income Tax
Pensions under the civil service regime due to retirement for total permanent disability are income from employment pursuant to Article 17.2.a) of the LIRPF. For an incapacity pension to be exempt, the initial determination must have occurred prior to retirement. A subsequent worsening that proves unfitness for any profession or trade does not alter the tax treatment of the pension already established.
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