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V2348-15 24 July 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · renta exenta

Swiss disability pension may be exempt in Spain if conditions met

A Spanish resident asks whether her Swiss disability pension from the Swiss Compensation Fund is exempt under article 7.f) of the LIRPF. The DGT states that exemption depends on the pension being equivalent to absolute incapacity or severe disability and the Swiss entity being a substitute for Social Security.

The question raised

Question posed: Whether the pension received from Switzerland constitutes income exempt from taxation in Spain pursuant to Article 7 f) of the Personal Income Tax Law.

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