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V0095-14 ·16 January 2014 ·consulta-vinculante Medium impact
Tax

Swiss disability pension may be exempt from Spanish IRPF

A Spanish resident asks whether their Swiss disability pension paid by the Swiss Compensation Fund is exempt from Spanish income tax. The DGT responds that exemption depends on the fund acting as a substitute for Social Security and the disability level being equivalent to absolute or great disability.

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2014-01-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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