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V1113-15 ·13 April 2015 ·consulta-vinculante Medium impact
Tax

Swiss disability pension may be exempt in Spain if eligibility criteria met

A resident in Spain asks whether their Swiss disability pension from the Swiss Compensation Fund is exempt from Spanish personal income tax. The DGT states that exemption depends on the disability level being equivalent to total or severe disability and the Swiss entity being a substitute for Spanish Social Security.

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2015-04-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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