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A resident in Spain has enquired whether their disability pension from a private Swiss company is exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has ruled that, under the double taxation treaty, the income is only taxable in Spain; however, to qualify for exemption, it must be proven that the entity acts as a substitute for the Social Security system and that the degree of disability is equivalent to absolute disability or severe disability.
Cuestión planteada El consultante plantea las siguientes cuestiones:
Según el Convenio entre España y Suiza, las pensiones por empleo anterior solo pueden someterse a imposición en el Estado de residencia. Para que dicha pensión sea exenta como rendimiento del trabajo bajo el artículo 7.f) de la LIRPF, debe acreditarse que la entidad pagadora es sustitutoria de la Seguridad Social y que el grado de incapacidad reconocido se equipara a la incapacidad absoluta o gran invalidez española. La DGT no es competente para pronunciarse sobre la homologación de grados de incapacidad entre legislaciones de distintos países.
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