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A pensioner receiving a Civil Service pension due to partial disability inquired whether their pension remains subject to Income Tax following a worsening of their condition that resulted in absolute disability. The Directorate-General for Taxes (DGT) ruled that the pension is exempt, provided the requirements for total disability are met.
Cuestión planteada Si la pensión que actualmente percibe tributa en IRPF, y, por tanto, si se le debe practicar la retención correspondiente.
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 total concurre al declarar la jubilación como si sobreviene con posterioridad por agravamiento de la enfermedad, siempre que sea antes de la edad de jubilación forzosa. En este caso, el agravamiento que determina la incapacidad absoluta permite la exención del artículo 7.g) de la LIRPF.
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