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A Spanish resident asks whether a one-off payment from a Swiss compensation fund, replacing a pension supplement, is subject to Spanish tax. The DGT states that, under the described conditions, the income must be taxed in Spain as income from work.
Cuestión planteada Si dicho pago está sujeto a tributación en España y en qué concepto.
Si el pago único reemplaza un complemento de la pensión de jubilación por un empleo anterior, solo puede someterse a imposición en España según el Convenio Hispano-Suizo. No obstante, si el pago fuera una remuneración pública pagada por el Estado suizo o sus entidades a un nacional suizo por servicios prestados, solo tributaría en Suiza. En el caso de tributar en España, las retenciones aplicadas en Suiza por ser improcedentes no son deducibles en el IRPF español.
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