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V0907-16 ·10 March 2016 ·consulta-vinculante Medium impact
Tax

Luxembourg disability pensions may be exempt from Spanish IRPF under certain conditions

The DGT addresses the taxation of a Luxembourg-based absolute permanent disability pension received by a resident in Spain. It states that such income may be exempt from IRPF if the disability is classified as absolute or severe disability and the paying entity acts as a substitute for Social Security.

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Lifecycle

2016-03-10PublishedPublished 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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