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V0004-14 ·3 January 2014 ·consulta-vinculante Medium impact
Tax

French disability pension may be exempt in Spain under specific conditions

A Spanish resident enquires whether their French disability pension is subject to Spanish personal income tax. The DGT states that if the individual is a fiscal resident in Spain, the pension is taxable here, but may be exempt if it corresponds to absolute disability or severe disability and the pension is a substitute for Spanish Social Security.

In 6 key points

Lifecycle

2014-01-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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