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A Spanish resident asks whether their Swiss disability pension is exempt under the LIRPF. The DGT states that exemption depends on the disability being equivalent to total 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.
La pensión de invalidez percibida por un residente en España puede gozar de la exención del artículo 7.f) de la LIRPF si se cumplen dos requisitos: que el grado de incapacidad reconocido 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. No se puede pronunciar sobre la equiparación de grados entre la normativa española y la extranjera.
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