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V1326-15 ·29 April 2015 ·consulta-vinculante Medium impact
Tax

French absolute disability pension may be exempt from Spanish IRPF

The consultant asks whether their French absolute disability pension is exempt from Spanish IRPF. The DGT states that, although worldwide income is taxed in Spain under the France-Spain treaty, the pension will be exempt if it can be proven that the degree of incapacity is equivalent to absolute or severe disability and that the French entity replaces the Spanish Social Security.

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2015-04-29PublishedPublished 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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