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The DGT addresses the taxation of a Luxembourg-based absolute permanent disability pension received by a resident in Spain. It states that such income may be exempt from IRPF if the disability is classified as absolute or severe disability and the paying entity acts as a substitute for Social Security.
Cuestión planteada Régimen de tributación de una pensión por incapacidad permanente absoluta reconocida en el extranjero.
Si el contribuyente es residente en España, la pensión de Luxemburgo puede tributar en ambos países según el Convenio para evitar la doble imposición. La renta estará exenta en el IRPF si se acredita que el grado de incapacidad se equipara a la absoluta o gran invalidez y que la entidad luxemburguesa es sustitutoria de la Seguridad Social. De no cumplirse estos requisitos, la renta se integrará en la base imponible, pudiendo aplicarse la deducción por doble imposición internacional.
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