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A resident in Spain enquired whether they should request a refund of Swiss tax withholdings or apply a double taxation relief. The DGT ruled that, under the Spain-Switzerland Convention, such a pension may only be taxed in Spain.
Cuestión planteada Si procede la solicitud a Suiza de la devolución del impuesto retenido en origen o, por el contrario, procede dicha imposición en origen y la aplicación de la deducción por doble imposición en España.
Al ser residente en España, la pensión de viudedad procedente de Suiza solo puede tributar en España conforme a la LIRPF, según el artículo 18 del Convenio Hispano-Suizo. Si la prestación proviene del régimen público de la Seguridad Social suiza, se considera rendimiento del trabajo. En caso de percibirse en forma de capital y haber transcurrido más de dos años desde la primera aportación, se aplicará la reducción del 30% prevista en el artículo 18.3 de la LIRPF.
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