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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
An Italian citizen resident in Spain asks whether their INPS pension is exempt from IRPF. The DGT states that to apply the exemption under article 7.f) of the LIRPF, the foreign pension must correspond to absolute incapacity or severe disability, and the paying entity must be a substitute for Social Security.
The tax team reviews your specific situation.
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