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V1537-15 ·22 May 2015 ·consulta-vinculante Medium impact
Tax

French Social Security disability pensions may be exempt if equated to absolute incapacity or severe disability

A taxpayer inquired about the exemption of a permanent disability benefit from France and the application of the disability minimum. The DGT ruled that the pension will be exempt if it is equated to absolute incapacity or severe disability and the entity is a substitute for Social Security.

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2015-05-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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