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V1637-15 ·27 May 2015 ·consulta-vinculante Medium impact
Tax

Belgian disability pension may be exempt in Spain if conditions met

A Spanish resident asks whether their Belgian absolute disability pension is exempt from Spanish personal income tax. The DGT states that exemption under article 7.f) is possible if the disability is equivalent to absolute or severe incapacity and the Belgian entity acts as a substitute for Spanish Social Security.

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2015-05-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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