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V1606-22 ·4 July 2022 ·consulta-vinculante Medium impact
Tax

Foreign disability pensions may be exempt in Spain if specific conditions are met

A Spanish resident asks whether her Dutch disability pension is exempt from Spanish personal income tax. The DGT states that exemption depends on the pension being equivalent to absolute incapacity or severe disability and the paying entity acting as a substitute for Social Security.

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2022-07-04PublishedPublished 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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