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A consultant from the Civil Guard asks whether her Clases Pasivas pension must be taxed following an aggravation of her illness that causes absolute disability. The DGT determines that the pension is exempt from Personal Income Tax as the requirements for total disability are met.
Question posed: Whether the pension currently being received is subject to Personal Income Tax and, therefore, whether the corresponding withholding must be applied.
Clases Pasivas pensions are exempt if the injury or illness completely disables the recipient from any profession or trade. According to the TEAC criterion, this exemption applies whether the disability exists at the time of retirement or occurs subsequently, before the compulsory retirement age, due to the aggravation of the illness. In this case, as the absolute disability is recognized following the aggravation, the requirements of Article 7.g) of the LIRPF are met.
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