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A resident in Spain has enquired whether a disability pension received from Switzerland must be declared. The DGT explains that, under the double taxation treaty, such income is usually taxable in Spain, but may be exempt if the disability is classified as absolute or severe and the paying entity replaces the Social Security system.
Cuestión planteada Si tiene obligación de presentar declaración por el Impuesto sobre la Renta de las Personas Físicas por dicha pensión de Suiza.
La pensión de invalidez percibida por una residente en España puede estar exenta en el IRPF si se cumplen dos requisitos: que el grado de incapacidad sea equiparable a la incapacidad absoluta o gran invalidez, y que la entidad pagadora suiza sea sustitutoria de la Seguridad Social. Si la pensión es pagada por el Estado suizo a un nacional suizo por servicios prestados, la potestad de imposición podría recaer en Suiza según el convenio. Las rentas exentas no computan para los límites de la obligación de declarar.
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