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V2599-15 ·8 September 2015 ·consulta-vinculante Medium impact
Tax

Swiss disability pension may be exempt in Spain if criteria met

A Spanish resident asks whether their Swiss disability pension is exempt under the LIRPF. The DGT states that exemption depends on the disability being equivalent to total or severe disability and the paying entity being a substitute for Social Security.

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2015-09-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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