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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.
Question posed: Whether the pension received from Switzerland constitutes income exempt from taxation in Spain through the application of Article 7 f) of the Personal Income Tax Law.
In order for the Swiss disability pension to be exempt under Article 7.f) of the Personal Income Tax Law (LIRPF), two requirements must be met: that the degree of incapacity is equivalent to absolute incapacity or severe disability, and that the entity paying the benefit is a substitute for Social Security under Swiss regulations. These requirements must be proven before the Tax Administration.
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