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A query was raised regarding whether the redemption of a pension plan for a child with a mental disability is exempt from Personal Income Tax (IRPF) and whether it should be subject to withholding tax. The Directorate General for Taxes (DGT) clarifies that the exemption depends on whether the contributions were made under the special tax regime for persons with disabilities.
Cuestión planteada Si las cantidades que se obtengan como consecuencia del rescate del plan de pensiones, están exentas de tributación en el IRPF en virtud del artículo 7.w) de la LIRPF, y, en consecuencia, si dichas cantidades se perciben sin retención a cuenta del impuesto de acuerdo con el artículo 75.3.a) del Reglamento del Impuesto.
La exención del artículo 7.w) de la LIRPF se aplica a las prestaciones que deriven de aportaciones realizadas a sistemas de previsión social para personas con discapacidad (según el artículo 53 de la LIRPF). Si las aportaciones se hicieron bajo el régimen general, no se puede aplicar la exención aunque se tenga una discapacidad al percibir la prestación. Solo si se cumplen los requisitos de exención, las rentas no estarán sujetas a retención según el Reglamento del Impuesto.
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