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V1569-16 ·13 April 2016 ·consulta-vinculante Medium impact
Tax

Exemption does not apply to partial permanent disability pensions received from abroad

A taxpayer inquired whether a monthly pension received from the German Social Security system for partial disability was exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has ruled that neither the exemption for personal injury nor the exemption for permanent disability applies.

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2016-04-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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