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.

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 November 23), in the 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, completely disables him 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.

See in relation to these pensions, article 28.1 of the consolidated text of the State Passive Classes Law, approved by Royal Legislative Decree 670/1987, of April 30 ( BOE of April 27 May) and Chapter I of Title I (articles 1 to 8) of Royal Decree 710/2009, of April 17, which develops the provisions of Law 2/2008, of December 23, on General Budgets of the State for 2009, regarding pensions for Passive Classes and certain social compensations ( BOE of April 30) .