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A resident in Spain asks whether their Swiss disability pension from the Swiss Compensation Fund is exempt from Spanish personal income tax. The DGT states that exemption depends on the disability level being equivalent to total or severe disability and the Swiss entity being a substitute for Spanish Social Security.
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 Ley del Impuesto sobre la Renta de las Personas Físicas.
Para que la pensión por invalidez percibida en el extranjero sea exenta según el artículo 7.f) de la LIRPF, deben cumplirse dos requisitos: que el grado de incapacidad reconocido sea equiparable a la incapacidad absoluta o gran invalidez, y que la entidad pagadora sea sustitutoria de la Seguridad Social según la normativa suiza. Estos requisitos deben acreditarse ante la Administración Tributaria.
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