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A resident in Spain has enquired whether their Italian Social Security disability pension is subject to taxation in Spain or qualifies as exempt income. The Directorate General for Taxes (DGT) indicates that, under the Double Taxation Convention with Italy, taxing rights typically belong to Spain, and exemption depends on proving the nature of the benefit and the degree of disability.
Cuestión planteada Si España puede gravar la pensión que percibe de Italia y, en caso afirmativo, si dicha pensión se considera una renta exenta o no de tributación en España.
Las pensiones de Italia por empleo anterior tributan en España, salvo que sean pensiones públicas que solo tributen en Italia según el Convenio. Para que la pensión por invalidez sea exenta en España bajo el artículo 7.f) de la LIRPF, debe acreditarse que el grado de incapacidad se equipara a la absoluta o gran invalidez y que la entidad italiana actúa como sustitutoria de la Seguridad Social.
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