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The taxpayer asks whether their absolute permanent disability pension and the payout from a life insurance policy are exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) rules that the pension is exempt, but the life insurance payout constitutes savings income.
Cuestión planteada Teniendo en cuenta que se le ha reconocido un grado de discapacidad del 60%, cuestiona si está exenta de IRPF la pensión de incapacidad permanente absoluta que perciba del INSS, así como la renta percibida derivada del rescate del seguro de vida.
Las prestaciones de la Seguridad Social por incapacidad permanente absoluta o gran invalidez están exentas de IRPF. No obstante, el rescate de un seguro de vida por enfermedad no es una indemnización por accidente y no goza de exención. El rendimiento obtenido es la diferencia entre el capital percibido y las primas satisfechas, calificándose como rendimiento del capital mobiliario integrado en la base imponible del ahorro.
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