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V0602-14 ·6 March 2014 ·consulta-vinculante Medium impact
Tax

Swiss disability pension may be exempt in Spain if specific conditions met

A resident in Spain asks whether their Swiss disability pension paid by the Swiss Compensation Fund is exempt from Spanish personal income tax. The DGT states that the pension may be exempt if it corresponds to absolute incapacity or severe disability and the entity acts as a substitute for Social Security.

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2014-03-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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