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A taxpayer inquires whether income earned from work in Switzerland over a two-month period is exempt from Personal Income Tax (IRPF) and how Swiss social security contributions and payments should be treated. The Directorate General for Taxes (DGT) rules that exemption depends on the work being performed for a non-resident entity and the place of work being outside Spain. Furthermore, the DGT clarifies the deductibility of social security contributions and confirms that payments to the Swiss second pillar are not subject to reduction.
Cuestión planteada 1. En relación con su declaración del Impuesto sobre la Renta de las Personas Físicas del ejercicio 2017, si los rendimientos obtenidos en Suiza están exentos de tributación por aplicación del artículo 7 p) de la Ley del impuesto sobre la Renta de las Personas Físicas.
La exención del artículo 7.p) de la LIRPF requiere que los trabajos se realicen para una entidad no residente o establecimiento permanente en el extranjero y que el centro de trabajo se ubique fuera de España. No es necesario que los rendimientos hayan tributado en el extranjero, siempre que el país tenga convenio de intercambio de información con España. Las cotizaciones obligatorias a la seguridad social suiza son deducibles si están vinculadas a los rendimientos declarados, pero las aportaciones del empleador no lo son. Las aportaciones al segundo pilar suizo no podrán reducirse en la base imponible por no cumplir los requisitos del artículo 51 de la LIRPF.
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