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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A resident in Spain asks whether their Swiss disability pension is exempt from Spanish personal income tax. The DGT states that, under the double taxation treaty, Spain generally has tax jurisdiction, but exemption depends on whether the benefit qualifies as absolute incapacity or severe disability and whether the paying entity replaces Spanish Social Security.
The tax team reviews your specific situation.
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