Waiver of disability pensions received abroad
The TS declares that prior INSS qualification is necessary for the exemption of disability pensions received abroad.
A natural person submits a request for rectification of the personal income tax declaration considering that the disability pension paid in Switzerland is exempt, since it was granted for his or her 100% disability degree, which means that he is homologated to the pension of great disability (art. 7 f). LIRPF). After not finding protection to his allegations in previous instances, he appeals.
The Court analyzes whether the disability pension received in Switzerland is comparable, whose legislation does not distinguish degrees of disability, to absolute disability or major disability.
Thus, he understands that the recognition of disability in Switzerland is not enough to equate the pension, since in that State the degrees of disability are not distinguished. In this way, the recognition and assessment corresponds to the INSS, through the established bodies.
On the other hand, the burden of proof lies with the interested party, who must provide all the necessary documents proving his specific situation.