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V2284-14 5 September 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · renta mundial

Swiss widow's pension taxable in Spain as income from work

A Spanish resident asks whether their Swiss widow's pension is exempt from Spanish personal income tax. The DGT states that the pension is taxable in Spain and the exemption for disability does not apply.

The question raised

Whether the pension received from Switzerland is considered exempt from taxation in Spain under Personal Income Tax.

The DGT's ruling

As a resident in Spain, the taxpayer is subject to taxation on their worldwide income. According to the Spain-Switzerland Convention, the pension may only be taxed in Spain, unless the requirements of nationality and public origin under Article 19 are met. The exemption under Article 7.f) of the Personal Income Tax Law (LIRPF) does not apply because the benefit is a widow's pension and not due to incapacity or disability. Therefore, it is taxed as income from employment.

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