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A taxpayer with a 47% disability queried whether they could apply the exemption on employment income to benefits from a pension plan and a collective insurance policy. The DGT ruled that this is not possible because the contributions were not made under the special regime for persons with disabilities.
Cuestión planteada Posibilidad de aplicar la exención prevista en el 7.w) de la Ley 35/2006 a la prestación del plan de pensiones y al capital procedente del seguro.
La exención del artículo 7.w) de la Ley 35/2006 solo aplica a prestaciones derivadas de aportaciones realizadas a planes de pensiones constituidos específicamente a favor de personas con discapacidad. Para acogerse a este régimen especial, la opción debe ser previa a la realización de las aportaciones. Si las aportaciones se hicieron bajo el régimen general, las prestaciones se consideran rendimientos del trabajo sujetos al régimen general de tributación. Lo mismo ocurre con el capital de seguros colectivos que instrumenten compromisos por pensiones.
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