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V0918-18 ·9 April 2018 ·consulta-vinculante Medium impact
Tax

Dutch disability pension may be exempt in Spain if conditions met

A Spanish resident receiving a Dutch disability pension asks about taxation. The DGT states that, under the double taxation agreement, the pension is taxable in Spain but may be exempt if it corresponds to absolute incapacity or severe disability and the paying entity is a substitute for Social Security.

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2018-04-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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