24. Work income derived from benefits obtained in the form of income by people with disabilities corresponding to contributions to social security systems and contributions to protected assets

Regulations: Art. 7.w) Law Income Tax

Income from work derived from benefits obtained in the form of income by people with disabilities corresponding to contributions to social security systems referred to in article 53 of the Personal Tax Law is exempt, up to a maximum annual amount of three times the public indicator of multiple-purpose income (for the year 2022 this amount is the result of 8,106.28 x = 24,318.84 euros).

The annual amount of the public indicator of multiple-purpose income (IPREM) is 8,106.28 euros, in accordance with the provisions of the One Hundred and First Additional Provision of Law 22/2021, of December 28, on the General State Budget for the year 2022 ( BOE of December 29).

Likewise exempt, with the same limit as that indicated in the previous paragraph, are income from work derived from contributions to protected assets referred to in the Eighteenth Additional Provision of this Law.

Clarifications:

These employment benefits are exempt from this type of income provided that such benefits derive from contributions made to pension plans established in favor of people with a degree of physical or sensory disability equal to or greater than 65%, a mental disability equal to or greater than 33% or with a judicially declared incapacity. If at the time of receiving the benefit you have been recognized as having a mental disability of less than 33%, even if the contributions to the pension plan have been made under the special regime, the exemption will not apply.

It should also be noted that benefits derived from contributions made to pension plans under the general system will not be eligible for this exemption, even if the taxpayer has been recognised as having a disability. In this regard, consolidated or economic rights generated with contributions made to pension plans of the general regime can in no case be covered by the special regime provided for pension plans in favour of people with disabilities, since the option of the special regime must be prior to the making of contributions.

Note: Since 1 January 2015, the exemption limit is no longer joint and is applied individually and separately for each of the two previous returns.