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A Spanish resident asks whether her Swiss disability pension from the Swiss Compensation Fund is exempt under article 7.f) of the LIRPF. The DGT states that exemption depends on the pension being equivalent to absolute incapacity or severe disability and the Swiss entity being a substitute for Social Security.
Cuestión planteada Si la pensión que percibe de Suiza constituye una renta 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 la pensión de invalidez suiza sea exenta según el artículo 7.f) de la LIRPF, deben cumplirse dos requisitos: que el grado de incapacidad reconocido se equipare en características a la incapacidad absoluta o gran invalidez, y que la entidad pagadora sea sustitutoria de la Seguridad Social según la normativa suiza. La aplicación del Convenio Hispano-Suizo determina que, por regla general, estas pensiones solo tributan en España, salvo que se trate de retribuciones públicas pagadas a un nacional suizo por servicios prestados al Estado suizo.
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