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A person with a permanent work disability has enquired whether their pension plan benefits may be tax-exempt. The Directorate General for Taxes (DGT) has ruled that the exemption only applies if the contributions were made specifically under the special regime for persons with disabilities.
Cuestión planteada 1. Momento en que puede percibir el plan de pensiones
Para aplicar la exención por discapacidad, las aportaciones deben haberse realizado previamente a planes constituidos para ese fin. Si las aportaciones se hicieron bajo el régimen general, no se puede acceder al régimen especial aunque se tenga una incapacidad declarada. En ese caso, las prestaciones tributan como rendimientos del trabajo según el régimen general. Si se perciben en forma de capital, podría aplicarse la reducción del 40% a la parte correspondiente a aportaciones realizadas hasta el 31 de diciembre de 2006, bajo los límites de la disposición transitoria duodécima.
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