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A taxpayer inquired whether their Swiss disability pension is exempt in Spain under Article 7.f) of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) ruled that for exemption to apply, the pension must be equivalent to absolute incapacity or severe disability, and the paying entity must act as a substitute for the Social Security system.
Cuestión planteada Si la pensión que percibe de Suiza constituye una renta exenta de tributación en España por aplicación del artículo 7.f) de la LIRPF.
Para que una pensión de invalidez extranjera goce de la exención del artículo 7.f) de la LIRPF, deben cumplirse dos requisitos: que el grado de incapacidad reconocido se equipare a la incapacidad absoluta o gran invalidez, y que la entidad que paga la prestación sea sustitutoria de la Seguridad Social según la normativa del país extranjero. La potestad de valorar si existe dicha equiparación corresponde a la Administración Tributaria tras valorar las pruebas aportadas.
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