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A tax resident in Spain with a Swiss public pension has enquired whether this income must be included when calculating the personal income tax (IRPF) rate. The Directorate General for Taxes (DGT) has ruled that, although the pension is exempt from taxation in Spain under the Double Taxation Convention, it must be taken into account to determine the average tax rate.
Question raised: In the event of an obligation to file a Personal Income Tax (IRPF) return, whether the public pension (taxed in Switzerland) is taken into account for the purpose of calculating the applicable tax rate for IRPF in Spain.
The public pension paid by a public law body of Switzerland to a Swiss national may only be subject to taxation in Switzerland. As it is exempt in Spain, the State may take it into account to calculate the tax on the taxpayer's remaining income. This income is considered exempt with progressivity according to the Personal Income Tax Law (LIRPF).
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