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A Spanish resident asks whether a 100% disability pension paid by a Swiss entity is exempt from IRPF. The DGT states that exemption depends on the pension being equivalent to Spanish absolute or severe disability and the paying entity being a substitute for Social Security.
Cuestión planteada Si dicha pensión de invalidez está exenta de tributación en España por aplicación del artículo 7.f) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para que una pensión de invalidez extranjera goce de la exención del artículo 7.f) de la LIRPF, debe cumplir dos requisitos: que el grado de incapacidad se equipare a la incapacidad absoluta o gran invalidez española y que la entidad pagadora sea sustitutoria de la Seguridad Social en su país. El hecho de que la pensión suiza sea del 100% no basta por sí solo para equipararla a la incapacidad absoluta española. El contribuyente debe acreditar estos requisitos mediante pruebas ante la Administración.
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