Skip to content
V0276-14 ·5 February 2014 ·consulta-vinculante Medium impact
Tax

Swiss disability pension may be exempt in Spain if conditions met

A resident in Spain asks whether to declare their Swiss disability pension and if it qualifies for disability exemption. The DGT states the pension could be exempt if the Swiss entity replaces Social Security and the disability level is equivalent to total or severe incapacity.

In 6 key points

Lifecycle

2014-02-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact