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V2402-25 10 December 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Disability pensions taxed as employment income

The consultant asks whether their income is tax-exempt due to a 36% disability rating. The DGT responds that exemption only applies to absolute disability or great disability pensions.

The question raised

Whether it is possible to state in the Personal Income Tax (IRPF) return that the income received is exempt from taxation.

The DGT's ruling

Pensions for partial and total permanent disability under the Public Social Security Regime are subject to taxation as income from employment. Only benefits for absolute permanent disability or severe invalidity are exempt pursuant to Article 7.f) of the Personal Income Tax Law (LIRPF). If the income does not meet said exemption, it shall be subject to tax and its corresponding withholding system.

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