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A resident in Spain has enquired whether the life pension received from Switzerland due to her deceased spouse's accident insurance is exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has ruled that taxation will depend on whether the income originates from a private insurance policy or from the Swiss social security system.
Cuestión planteada Si la pensión mensual que percibe de Suiza está o no exenta de tributar en España por el Impuesto sobre la Renta de las Personas Físicas.
Si la renta deriva de un seguro de accidentes privado, la parte no sujeta a Impuesto sobre Sucesiones tributará en España como rendimiento del capital mobiliario. Si la prestación corresponde a una pensión del régimen público de la Seguridad Social suiza por el trabajo del fallecido, tributará en España como rendimiento del trabajo. En ambos casos, según el Convenio de doble imposición, la potestad tributaria recae en España.
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