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A US citizen residing in Spain has enquired whether their 100% US disability benefit is subject to taxation. The Directorate General for Taxes (DGT) examines the application of the Double Taxation Convention with the US and the potential exemption for disability under Personal Income Tax (IRPF) regulations.
Cuestión planteada Si, en España, dicha prestación tiene que tributar.
La tributación depende de la naturaleza de la prestación según el Convenio hispano-estadounidense: si es de la Seguridad Social, EE. UU. puede gravarla y España permite la deducción por doble imposición; si es por servicios públicos, solo grava EE. UU. salvo que el beneficiario sea nacional español. Para que la prestación sea exenta en España bajo el art. 7.f LIRPF, debe equipararse a la incapacidad absoluta o gran invalidez y la entidad pagadora debe ser sustitutoria de la Seguridad Social.
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