“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)”, revsegsoc, no. 21, pp. 95–113, Dec. 2019, Accessed: Nov. 06, 2026. Available: https://revista.laborum.es/index.php/revsegsoc/article/view/380