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A Spanish resident asks whether their Swiss disability pension, earned from private employment, is exempt from IRPF. The DGT states that for a foreign pension to be exempt, it must meet equivalence criteria under Spanish law and be issued by a social security substitute entity.
Cuestión planteada Si dicha pensión está exenta de tributación por el Impuesto sobre la Renta de las Personas Físicas.
Para que una pensión de invalidez extranjera goce de la exención del artículo 7.f) de la LIRPF, debe cumplir dos requisitos: que el grado de incapacidad se equipare a la incapacidad absoluta o gran invalidez española, y que la entidad pagadora sea sustitutoria de la Seguridad Social en su país. El reconocimiento de un 100% de invalidez en Suiza no basta por sí solo para equipararla automáticamente con la incapacidad absoluta española. La carga de la prueba para acreditar estos requisitos recae en el contribuyente.
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