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V1014-14 ·9 April 2014 ·consulta-vinculante Medium impact
Tax

Portuguese disability pension may be exempt in Spain if conditions met

A Portuguese national resident in Spain asks whether their Portuguese disability pension is exempt income. The DGT states that exemption depends on the disability being equivalent to total or severe incapacity and the paying entity being a substitute for Spanish Social Security.

In 6 key points

How it affects those involved

Residents in Spain with Portuguese disability pensions may benefit from tax exemption under specific conditions.

Lifecycle

2014-04-09PublishedPublished 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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