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V2847-14 ·20 October 2014 ·consulta-vinculante Medium impact
Tax

Swiss disability pension may be exempt from Spanish tax if conditions met

A resident in Spain asks whether their Swiss disability pension from the Swiss Compensation Fund is exempt from Spanish income tax. The DGT states that the pension is only subject to Spanish tax (except in cases of nationality or public origin) and may be exempt if the degree of disability and the nature of the entity are proven.

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2014-10-20PublishedPublished 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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