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V1436-16 ·6 April 2016 ·consulta-vinculante Medium impact
Tax

Foreign disability pensions may be exempt from Spanish IRPF if specific conditions are met

The DGT confirms that foreign disability pensions can be exempt from Spanish income tax if the degree of disability and the paying entity are proven to be equivalent.

In 6 key points

How it affects those involved

Foreign disability pensions may qualify for tax exemption in Spain under certain conditions.

Lifecycle

2016-04-06PublishedPublished 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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