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V1351-19 ·10 June 2019 ·consulta-vinculante Medium impact
Tax

Requirements for exemption from foreign disability pensions under art. 7.f) of the LIRPF

A Spanish resident asks whether a 100% disability pension paid by a Swiss entity is exempt from IRPF. The DGT states that exemption depends on the pension being equivalent to Spanish absolute or severe disability and the paying entity being a substitute for Social Security.

In 6 key points

How it affects those involved

Residents receiving foreign disability pensions may qualify for IRPF exemption if the pension meets Spanish disability criteria and is provided by a Social Security substitute entity.

Lifecycle

2019-06-10PublishedPublished 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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