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V1177-21 29 April 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pensión de invalidez

Swiss disability pensions may be exempt from Spanish tax if conditions are met

A resident in Spain asks whether their Swiss disability pension for 50% incapacity is exempt from income tax. The DGT states that the pension is taxable in Spain unless it is a public payment to a Swiss national, and exemption requires equivalence to absolute disability or severe disability and payment from a social security substitute entity.

The question raised

Cuestión planteada Si dicha pensión está exenta de tributación en España.

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