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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 23 results.
Right to disability minimum maintained after switching from disability to retirement pension
V0430-26
Pension for disability under passive regime exempt from IRPF if absolute incapacity is proven
V1375-25
Disability pension taxed under IRPF despite maternity leave benefits
V1359-25
Absolute permanent disability pension exempt from IRPF
V1263-25
Pension of permanent disability not IRPF-exempt if does not fully incapacitate for any profession or trade
V1035-25
Increase in disability-related deductible expenses requires status as an external worker
V1062-25
No retention of 30% allowed on absolute disability pension
V0944-25
Belgian disability pension may be exempt in Spain if conditions met
V0625-25
Permanent disability pensions under the Civil Service regime are subject to Income Tax
V0331-24
Spouse disability tax deduction unavailable if annual income exceeds €8,000
V1223-23
Pensions of retirement are taxable under IRPF except for absolute or severe disability
V1787-22
Dependency benefits do not count towards the exemption limit for absolute incapacity pensions
V1101-22
Spouse with exempt pension may qualify for family status if income is below €1,500
V0799-22
Absolute permanent disability pensions are exempt from Income Tax from the date of the resolution
V0596-22
Capital gains tax reduction applicable to the sale of a taxi licence due to permanent disability
V0425-22
No declaration required for disability pension under €22,000
V1002-20
The absolute disability pension is exempt and the minimum for descendants depends on the child's income limits
V2046-17
La pensión por incapacidad absoluta está exenta y el plan de pensiones tributa como rendimiento del trabajo
V4979-16
Dutch disability pension may be exempt from Spanish tax if conditions met
V3122-16
Luxembourg disability pensions may be exempt from Spanish IRPF under certain conditions
V0907-16
V1637-15
Swiss disability pension may be exempt from Spanish IRPF under specific conditions
V2759-14
Portuguese disability pension may be exempt in Spain if conditions met
V1014-14
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