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A query was raised regarding whether a person with a disability should be subject to tax withholdings on pension plan benefits if their annual income does not exceed €22,000. The Directorate-General for Taxes (DGT) ruled that, unless the plan was established under the special regime for persons with disabilities, benefits are taxed as employment income and must be subject to withholding.
Cuestión planteada Si, dado que el importe percibido de dicha prestación no supera el importe anual de 22.000 euros, no se le debería practicar ninguna retención respecto a la misma.
La exención para personas con discapacidad solo aplica si las aportaciones al plan de pensiones se realizaron bajo el régimen especial para este colectivo. Si las aportaciones se hicieron bajo el régimen general, las prestaciones se consideran rendimientos del trabajo según el artículo 17.2.a).3ª de la LIRPF. En este caso, las entidades están obligadas a practicar la retención correspondiente conforme a las normas generales del Reglamento del IRPF.
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