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A query was raised regarding whether a non-contributory disability pension for an individual with 98% disability and judicial incapacity is exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) indicates that while these pensions are generally taxable, an exemption applies in cases of absolute permanent disability or severe invalidity.
Cuestión planteada Si está exenta de tributación en el IRPF una pensión no contributiva de invalidez de una persona con un grado de discapacidad del 98 por ciento y que se encuentra incapacitado judicialmente.
Las pensiones no contributivas de la Seguridad Social están sujetas a IRPF según el artículo 17.2.a) de la LIRPF. Sin embargo, el artículo 7.f) de la misma ley exime las prestaciones por incapacidad permanente absoluta o gran invalidez. El cumplimiento de estos requisitos es una cuestión de hecho que debe acreditarse ante la Administración.
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