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V2280-21 12 August 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por descendientes

Pensions contributions for disabled individuals do not count as beneficiary income

Parents ask whether pension contributions to their disabled child count against the €8,000 descendant income limit. The DGT responds that such contributions do not count as income for the child, although future non-exempt benefits will.

The question raised

Whether the contribution to the pension plan for persons with disabilities, made by their parents, counts for the purposes of considering the 8,000 euro limit regarding the application of minimum allowances by the parents.

The DGT's ruling

Contributions to pension plans for persons with disabilities are not considered income subject to Personal Income Tax (IRPF) for the beneficiary. Therefore, they do not count towards the 8,000 euro limit on the descendant's annual income, nor towards the 1,800 euro limit for filing a tax return. However, non-exempt benefits that the child receives from said plan in the future must be taken into account.

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