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V1075-25 ·25 June 2025 ·consulta-vinculante Low impact
Tax

Foreign disability pensions may be exempt in Spain if specific conditions met

A taxpayer asks whether their absolute disability pension from the Netherlands is exempt in Spain under article 7.f) of the LIRPF. The DGT states that exemption depends on the disability being equivalent to Spanish absolute or severe disability and the paying entity being a substitute for Social Security.

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2025-06-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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