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A query was raised regarding whether a daughter with a 33% disability could apply for an Income Tax (IRPF) exemption on pension plan income received following the holder's death. The Directorate General for Taxes (DGT) ruled that the exemption only applies if the contributions to the plan were made specifically for the benefit of the person with a disability.
Cuestión planteada Tributación de la prestación que percibiera, por la contingencia de fallecimiento, una hija discapacitada con un grado de minusvalía psíquica del 33 por ciento y, en particular, procedencia de aplicar la exención prevista en el artículo 7.w) de la Ley 35/2006 del Impuesto sobre la Renta de las Personas Físicas, en el caso de que perciba la prestación en forma de renta.
La exención de los rendimientos del trabajo derivados de prestaciones de planes de pensiones en forma de renta solo es aplicable si las aportaciones se realizaron a favor de personas con discapacidad (física o sensorial ≥ 65%, psíquica ≥ 33% o incapacidad judicial). Si las aportaciones se han realizado conforme al régimen general, no se puede acoger a dicha exención aunque el beneficiario tenga reconocida una discapacidad.
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