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V2360-15 ·24 July 2015 ·consulta-vinculante Medium impact
Tax

Swiss disability pension may be exempt from Spanish IRPF under specific conditions

A resident in Spain asks whether their Swiss 100% 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 being a substitute for Social Security.

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2015-07-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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