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The consultant asks how a one-off payment from Switzerland, arising from contributions made before relocation to Spain, would be taxed. The DGT states that as no income is derived from Spanish territory, it is neither subject to tax nor to withholdings.
Cuestión planteada Cómo se consideraría dicho cobro, teniendo en cuenta su opción por el régimen fiscal especial regulado en el artículo 93 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
La renta en forma de pago único procedente de Suiza deriva de contribuciones efectuadas con anterioridad al desplazamiento mientras el contribuyente residía en Suiza. Según el artículo 13.1.d) del TRLIRNR, dicha renta no se considera obtenida en territorio español. Por tanto, el contribuyente que opte por el régimen especial del artículo 93 de la LIRPF no tendrá que tributar por esa renta en su declaración del IRPF.
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