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V2862-15 ·5 October 2015 ·consulta-vinculante Medium impact
Tax

The Dutch disability pension is exempt from Personal Income Tax if specific requirements are met

A resident in Spain asks whether the benefit for absolute occupational disability (WAZ) received from the UWV entity in the Netherlands is exempt from taxation. The DGT indicates that the exemption depends on proving the nature of the disability and the paying entity.

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2015-10-05PublishedPublished 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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