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 Personal Income Tax
Work income 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 Income Tax Law exempt. ##1##, up to a maximum annual amount of three times the public multiple-effect income indicator (for the year 2023 said amount is the result of 8,400 x 3 = 25,200 euros).
The annual amount of the public indicator of multiple effects income (IPREM) is 8,400 euros , in accordance with the provisions of Additional Provision ninetieth of Law 31/2022, of December 23, on the General State Budgets for the year 2023 ( BOE of December 24).
Likewise exempt, with the same limit as that indicated in the previous paragraph, are income from work derived from contributions to protected assets of people with disabilities referred to in the eighteenth Additional Provision of the Personal Income Tax Law .
See in this regard in chapter 3 of this Manual the table on "Contributions to protected assets of people with disabilities" which establishes who can be a beneficiary and contributor with the right to reduction, the tax treatment applicable in each case and the date of acquisition and valuation of the assets and rights provided.
Precisions:
The exemption of these work income is declared as long as 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 65 100%, mental disability equal to or greater than 33% or with a judicially declared disability. If at the time of receiving the benefit you have a recognized degree of mental disability of less than 33 percent, even if the contributions to the pension plan have been made under the special regime, the exemption will not apply.
Likewise, it must be taken into account that benefits derived from contributions made to pension plans in accordance with the general regime will not be eligible for this exemption, even if the taxpayer has a recognized disability. In this sense, the consolidated or economic rights generated with contributions made to pension plans of the general regime can under no circumstances qualify for the special regime provided for pension plans for people with disabilities, since the option of the special regime must be prior. to make contributions.
The exemption extends to work income derived from benefits obtained in the form of income by people with disabilities corresponding not only to the protected assets established under Law 41/2003, of November 18, on the protection of assets of people. with disabilities and modification of the Civil Code, the Civil Procedure Law and the Tax Regulations but also those constituted in accordance with the autonomous laws that regulate this figure with the same purpose in the different Autonomous Communities with constitutional powers to regulate their own civil, provincial or special law, in this matter.
Likewise, as a consequence of the introduction by Law 13/2023, of May 24 ( BOE of May 25) of the third Additional Provision in Law 41/2003, of May 18 November, of property protection of people with disabilities and modification of the Civil Code, the Civil Procedure Law and the Tax Regulations for this purpose, the exemption extends to work income derived from contributions to protected assets constituted both at protection of the aforementioned Law 41/2003 as well as in accordance with the autonomous laws that regulate this figure with the same purpose in the different Autonomous Communities with constitutional powers to regulate their own civil, provincial or special law, in this matter.
Furthermore, the new third Additional Provision introduced in Law 41/2003 establishes the presumption that the person with disabilities for whose benefit the protected assets are constituted is the owner of the assets and rights that make up said patrimony and that contributions made to it by persons other than said owner constitute transfers to it for profit.
Note: Since January 1, 2015, the exemption limit is no longer joint and is applied individually and separately for each of the two previous returns.