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The consultant asks whether a tax exemption applies to pension plan rental income. The DGT responds that the exemption only applies if the pension plan was specifically established for people with disabilities, not if contributions were made under the general regime.
Cuestión planteada Posibilidad de aplicar la exención prevista en la Ley del Impuesto sobre la Renta de las Personas Físicas a la prestación percibida en forma de renta.
La exención del artículo 7.w) de la LIRPF requiere que las prestaciones deriven de aportaciones realizadas a planes de pensiones constituidos a favor de personas con discapacidad. Para acogerse a este régimen especial, la opción debe ser previa a las aportaciones. Si las aportaciones se realizaron bajo el régimen general, no se puede aplicar la exención aunque el beneficiario tenga reconocida una discapacidad.
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