News published in INFORMA 2019

New items published in the INFORMA programme during May

In the event that you receive a disability pension from abroad, the Supreme Court has indicated that recognition of a disability pension in Switzerland is not enough in itself to equate said pension with an absolute permanent disability provision of the Spanish Social Security system. The classification of whether a situation deserves the consideration of absolute permanent disability corresponds to the National Social Security Institute, through the established bodies, and it is the responsibility of the interested party to present all elements to said bodies that can prove the specific situation that gave rise to the foreign pension.

The compensatory interest for the delay in payment corresponding to an exempt compensation is also exempt in accordance with the provisions of article 7 LIRPF . The interests established, with respect to accessory obligation, must have the same consideration as the initial concept they are derived from, and be qualified in these cases as exempt capital gains.