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A retired military officer enquired whether the supplementary component of their retirement pension (which reaches 200% of the regulatory amount) could be classified as tax-exempt life annuity income. The Directorate-General for Tax (DGT) has ruled that this pension does not meet the requirements for such an exemption.
Cuestión planteada "Posibilidad de contemplar el complemento de la prestación de retiro, hasta alcanzar el 200%, como renta vitalicia y, por ende, posibilidad de aplicar la exención prevista en el artículo 7-d) de la Ley del Impuesto sobre la Renta de las Personas Físicas, únicamente en el complemento".
La pensión extraordinaria de jubilación o retiro no se identifica con las exenciones del artículo 7.d) de la Ley del IRPF. No se trata de indemnizaciones por responsabilidad civil por daños causados por un tercero ni de indemnizaciones derivadas de un contrato de seguro de accidentes. Por tanto, la exención no resulta aplicable.
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