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An Italian citizen resident in Spain asks whether their INPS pension is exempt from IRPF. The DGT states that to apply the exemption under article 7.f) of the LIRPF, the foreign pension must correspond to absolute incapacity or severe disability, and the paying entity must be a substitute for Social Security.
Cuestión planteada Si dicha pensión está exenta de tributar en España por aplicación del artículo 7.f) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Una pensión por invalidez percibida del extranjero goza de exención si el grado de incapacidad reconocido se equipara a la incapacidad absoluta o gran invalidez española. Asimismo, la entidad que satisface la prestación debe tener carácter de sustitutoria de la Seguridad Social según la normativa del país de origen. Estos requisitos deben acreditarse ante la Administración Tributaria.
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