Pensions due to uselessness or permanent disability of the passive class regime

Regulations: Art. 7.g) Law Income Tax

Pensions for disability or permanent incapacity are exempt from the passive classes regime, provided that the injury or illness that caused them completely disables the recipient of the pension for any profession or trade.

Please note that in accordance with the provisions of the Order of the Presidency of the Government of 22 November 1996, which establishes the procedure for issuing medical opinions for the purposes of recognising certain benefits of Civil Service Employees ( BOE of 23), in cases of retirement due to permanent disability for service, it must be stated whether the civil servant's injury or pathological process, in addition to disabling him/her for the functions of his/her Corps, completely disqualifies him/her for any profession or trade and, where appropriate, whether he/she needs the assistance of another person to carry out the most essential acts of life.