La fiscalidad de las pensiones no contributivas. La influencia competencial en su consideración en el Impuesto de la Renta de las Personas Físicas en España

Abstract

In the legal discussion of the cataloging of non-contributory disability pensions (NCDP) within or outside the Social Security system, due to the complexity of the protection mechanisms in Spain, causes a variety of criteria to fit this benefit. The delimitation by the tax agency as a benefit of social assistance and not of the Social Security, in the interpretation of those discussions especially in the State-Region competency binomial, taking into account the constitutional origin of the concept of assistance influenced by historical jurisdictional powers of municipalities and councils, is what was causing the different tax treatment. However, recently it has considered the NCDP as a benefit excluded from taxation for the purposes of the income tax (IT), at the same level as the absolute permanent disability pension (APD), in a clear exercise of non-discrimination due to the constitutional legitimacy of the Social Security of including non-contributory benefits in order to protect situations of need.