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A resident in Spain asks whether their Swiss 100% disability pension is exempt from Spanish personal income tax. The DGT states that exemption depends on the pension being equivalent to absolute incapacity or severe disability, and the paying 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 sea equiparable a la incapacidad absoluta o gran invalidez, y que la entidad que paga la prestación sea sustitutoria de la Seguridad Social según la normativa suiza. Estos requisitos deben acreditarse ante la Administración Tributaria.
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