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A Civil Guard official inquired whether his new complementary pension for absolute disability for all work should be subject to Personal Income Tax (IRPF). The DGT determines that the pension is exempt as the legal requirements are met following the aggravation of his illness.
Question posed: Whether the pension currently received is subject to Personal Income Tax (IRPF), and therefore, whether the corresponding withholding must be applied.
Clases Pasivas pensions for permanent disability or incapacity 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 due to the aggravation of the illness, provided it occurs before the compulsory retirement age. In this case, as absolute disability for all work was recognized after retirement, the requirements of Article 7.g) of the LIRPF are met.
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