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V2864-15 ·5 October 2015 ·consulta-vinculante Medium impact
Tax

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

A Spanish resident asks whether their Swiss disability pension is taxable in Spain. 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 level of disability and the paying entity meet specific criteria.

In 6 key points

How it affects those involved

Spanish taxpayers receiving disability pensions from Switzerland may qualify for tax exemption under certain conditions.

Lifecycle

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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