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V2284-14 ·5 September 2014 ·consulta-vinculante Medium impact
Tax

Swiss widow's pension taxable in Spain as income from work

A Spanish resident asks whether their Swiss widow's pension is exempt from Spanish personal income tax. The DGT states that the pension is taxable in Spain and the exemption for disability does not apply.

In 5 key points

How it affects those involved

The Swiss widow's pension is considered taxable income in Spain and is not exempt due to disability.

Lifecycle

2014-09-05PublishedPublished 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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