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A resident in Spain inquired whether a 100% disability pension received from Switzerland must be declared. The DGT explains that, under the double taxation treaty, such income is typically taxable in Spain, but could be exempt if the incapacity is equivalent to absolute disability or severe disability and the paying entity is a substitute for the Social Security system.
Cuestión planteada Si tiene obligación de presentar declaración por el Impuesto sobre la Renta de las Personas Físicas.
La pensión de invalidez percibida por un residente en España goza de exención si el grado de incapacidad se equipara a la absoluta o gran invalidez y la entidad pagadora es sustitutoria de la Seguridad Social según la normativa suiza. Para que la renta sea exenta, ambos requisitos deben acreditarse ante la Administración. Si la pensión fuera pagada por el Estado suizo a un nacional suizo por servicios prestados, la potestad tributaria recaería en Suiza.
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