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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A resident in Spain asks whether their Swiss disability pension for 50% incapacity is exempt from income tax. The DGT states that the pension is taxable in Spain unless it is a public payment to a Swiss national, and exemption requires equivalence to absolute disability or severe disability and payment from a social security substitute entity.
The tax team reviews your specific situation.
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