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)
Keywords:
Tax, rent, exemption, pension, disability, Foreign stateAbstract
This paper analyzes the doctrine dictated by the Contentious-Administrative Chamber of the Supreme Court of March 14, 2019 regarding the competence of the National Social Security Institute to determine, for the purpose of recognizing the exemption from the Tax of the Income of Individuals, that a permanent disability pension received in accordance with the legislation of a third State has been recognized by a public Social Security system and, if the situation protected by said pension is also comparable to the protection granted by permanent absolute disability or high disability pensions of the General Social Security Regime in Spain.Downloads
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Published
2019-12-27
Issue
Section
Estudios de Doctrina Judicial
How to Cite
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