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V0251-23 ·14 February 2023 ·consulta-vinculante Medium impact
Tax

Foreign disability pension may be exempt from IRPF if equivalence and substitute social security criteria are met

A Spanish resident asks whether their Swiss disability pension, earned from private employment, is exempt from IRPF. The DGT states that for a foreign pension to be exempt, it must meet equivalence criteria under Spanish law and be issued by a social security substitute entity.

In 6 key points

How it affects those involved

Residents with foreign disability pensions may qualify for IRPF exemption if their pension meets Spanish equivalence and substitute social security requirements.

Lifecycle

2023-02-14PublishedPublished 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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