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A Spanish resident asks whether they must declare Swiss pension income in their Spanish personal income tax return. The DGT responds that, under the Spanish-Swiss Double Taxation Agreement, such income is only subject to taxation in Spain.
Question raised: Whether this capital must be declared in the Personal Income Tax return for the 2017 tax period.
If the benefit does not originate from an entity under public law as defined in Article 19 of the Convention, the income may only be taxed in Spain. In such a case, it is taxed as employment income pursuant to Article 17 of the Personal Income Tax Law (LIRPF). In the event of withholdings in Switzerland, the taxpayer may request a refund in said country or initiate a mutual agreement procedure in Spain.
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