Competence of the INSS to qualify permanent disability pensions recognized by foreign management entities in order to determine tax exemptions Comment of the judgment of the Contentious-Administrative Chamber of the Supreme Court (Section 2) of March 14, 2019 (cassation appeal 6740/2017). (2019). Revista de Derecho de la Seguridad Social, Laborum, 21, 95-113. https://revista.laborum.es/index.php/revsegsoc/article/view/380