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The inquirer asked whether their Civil Service pension should be subject to Income Tax after obtaining absolute incapacity due to the worsening of an illness. The Directorate General for Taxes (DGT) ruled that the pension is exempt from taxation as it meets the requirements for exemption due to incapacity for service.
Cuestión planteada Si la pensión que actualmente percibe tributa en el IRPF, y por tanto, si se le debe practicar la retención correspondiente.
Las pensiones de Clases Pasivas por incapacidad están exentas en el IRPF 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 tiempo de la jubilación como si sobreviene con posterioridad, antes de la edad de jubilación forzosa, por agravamiento de la enfermedad. En este caso, al reconocerse la incapacidad absoluta tras el retiro, se cumplen los requisitos del artículo 7.g) de la LIRPF.
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