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V3122-16 ·5 July 2016 ·consulta-vinculante Medium impact
FISCAL

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

A Spanish resident with Dutch nationality asks whether a long-term disability pension from a Dutch private company is exempt from Spanish personal income tax. The DGT states that, under the double taxation treaty, the pension is taxed only in Spain, but exemption depends on proving that the degree of disability and the paying entity meet specific criteria.

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2016-07-05PublishedPublished 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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