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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) responds that the exemption only applies if 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. No se puede aplicar este régimen a prestaciones que deriven de aportaciones hechas bajo el régimen general, aunque se tenga una discapacidad reconocida al percibir la prestación. Si se cumplen los requisitos de exención, no habrá obligación de practicar retención según el Reglamento del Impuesto.
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