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V0625-25 ·4 April 2025 ·consulta-vinculante Low impact
Tax

Belgian disability pension may be exempt in Spain if conditions met

A Spanish resident asks whether a Belgian disability pension is exempt from Spanish personal income tax. The DGT states it could be exempt if it corresponds to absolute or severe disability under Spanish law and the pension is a substitute for Spanish social security.

In 6 key points

How it affects those involved

Residents of Spain receiving Belgian disability pensions may benefit from tax exemption under specific conditions.

Lifecycle

2025-04-04PublishedPublished 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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