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Practical Income Manual 2020.

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

Regulations: Art. 7.g) Law Personal Income Tax

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

Please note that in accordance with the provisions of the Order of the Presidency of the Government of November 22, 1996, which establishes the procedure for the issuance of medical opinions for the purposes of the recognition of certain Passive Class benefits ( BOE of 23), in cases of retirement due to permanent incapacity for service, it must be stated whether the injury or pathological process of the official, in addition to incapacitating him for the functions of his Corps, disables him completely for any profession or trade and, where appropriate, if you need the assistance of another person to carry out the most essential acts of life.