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V5010-26 4 June 2026 · SG de Tributación de las Operaciones Financieras Criterion in force
IRPF · rendimientos del trabajo

Fiscal benefits for disability pension plans not applicable to general pension contributions

The consultant asks whether rights from a deceased brother's pension plan can be transferred to their own disability pension plan and the tax implications. The DGT states that the feasibility of transfer is a financial matter outside its jurisdiction and clarifies that the special tax regime does not apply to contributions to general pension plans.

The question raised

Question raised: Possibility of transferring the economic rights of the pension plan of which she is a beneficiary to her own pension plan and the resulting tax consequences.

The DGT's ruling

Benefits derived from contributions made to pension plans under the general regime may not benefit from the special tax regime for plans for persons with disabilities. This special regime applies only to benefits received in the form of an annuity that originate from contributions made specifically to plans for persons with disabilities. The election of the special regime must be made prior to the making of the contributions.

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