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A resident in Spain asks whether the benefit for absolute occupational disability (WAZ) received from the UWV entity in the Netherlands is exempt from taxation. The DGT indicates that the exemption depends on proving the nature of the disability and the paying entity.
Question posed: Whether said benefit is exempt from taxation in Spain under the Personal Income Tax.
The invalidity benefit is exempt pursuant to Article 7.f) of the LIRPF provided that two requirements are met: that the degree of disability is equivalent to absolute disability or severe invalidity, and that the paying entity is a substitute for Social Security under Dutch regulations. These requirements must be proven to the Tax Administration.
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