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V4704-16 ·8 November 2016 ·consulta-vinculante Medium impact
Tax

French disability pension may be exempt from Spanish income tax under specific conditions

A taxpayer residing in Spain asks whether their French disability pension is treated the same as a Spanish one. The DGT states that if the individual is a tax resident in Spain, the pension is taxed only under the double taxation treaty and may be exempt if it corresponds to absolute incapacity or severe disability and the entity acts as a substitute for Spanish Social Security.

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2016-11-08PublishedPublished 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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