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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.
Question raised: Whether said pension is exempt from taxation in Spain.
For a foreign disability pension to be exempt under Article 7.f) of the Personal Income Tax Law (LIRPF), two requirements must be met: the degree of incapacity must be equivalent to Spanish absolute incapacity or severe disability, and the paying entity must be a substitute for the Social Security in its country. The taxpayer must substantiate these points with admissible means of proof. A 100% level of incapacity abroad is not sufficient to automatically equate it to Spanish absolute incapacity.
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