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V3597-15 ·19 November 2015 ·consulta-vinculante Medium impact
FISCAL

Pensions from disability or illness insurance under Spain-Switzerland agreement are taxed in beneficiary's country of residence

A Swiss resident receiving disability and illness benefits from an insurance provider is deemed to receive 'other income' under the Spain-Switzerland double taxation agreement.

In 6 key points

Lifecycle

2015-11-19PublishedPublished 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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