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A taxpayer has enquired whether their absolute disability pension from the Netherlands is exempt from Personal Income Tax (IRPF). The Directorate General for Tax (DGT) indicates that exemption is possible if the incapacity is equivalent to absolute disability or severe disability, and the paying entity acts as a substitute for the Social Security system.
Cuestión planteada Tratamiento fiscal que a efectos del Impuesto sobre la Renta de las personas Físicas debe darse a la pensión por invalidez absoluta holandesa.
La pensión por invalidez percibida gozará de exención según el artículo 7.f) de la LIRPF siempre que el grado de incapacidad reconocido se equipare a la incapacidad absoluta o gran invalidez. Asimismo, la entidad que satisface la prestación debe tener carácter de sustitutoria de la Seguridad Social según la normativa holandesa. Estos requisitos deben acreditarse ante la Administración Tributaria.
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