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V2140-15 ·14 July 2015 ·consulta-vinculante Medium impact
Tax

Dutch absolute disability pensions may be exempt from Income Tax subject to certain requirements

A taxpayer has enquired whether their absolute disability pension from the Netherlands is exempt from Personal Income Tax (IRPF). The Directorate General for Tax (DGT) indicates that exemption is possible if the incapacity is equivalent to absolute disability or severe disability, and the paying entity acts as a substitute for the Social Security system.

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2015-07-14PublishedPublished 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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