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A person with dual Swiss and Spanish nationality residing in Spain enquires about the tax status of their Swiss pension. The DGT states that, generally, pensions are taxable in Spain, unless they are a public Swiss pension.
Cuestión planteada Estado de tributación de la pensión.
Según el Convenio Hispano-Suizo, las pensiones pagadas a un residente en España por un empleo anterior solo pueden someterse a imposición en España. Sin embargo, si la pensión se debe a servicios prestados al Estado suizo o sus entidades públicas, al tener la persona la nacionalidad suiza, la potestad tributaria recae en Suiza.
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