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A civil service pensioner enquired whether a supplementary pension resulting from a worsening illness was exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that it is exempt, as the requirements for total incapacity for all professions have been met.
Cuestión planteada Si la pensión que percibe está exenta de tributación del IRPF, en virtud de lo establecido en el artículo 7.g) de la LIRPF.
Las pensiones de clases pasivas por inutilidad o incapacidad permanente están exentas si la lesión o enfermedad inhabilitara por completo al perceptor para toda profesión u oficio. Según el criterio del TEAC, esta exención se aplica tanto si la inhabilitación concurre al jubilarse como si sobreviene con posterioridad por agravamiento de la enfermedad, siempre que sea antes de la edad de jubilación forzosa. En este caso, al reconocerse una incapacidad absoluta para todo trabajo tras el agravamiento, se cumplen los requisitos del artículo 7.g) de la LIRPF.
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