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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.
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.
For a Swiss disability pension to be exempt in Spain, it must be established that the degree of incapacity is equivalent to absolute incapacity or severe disability and that the entity paying the benefit is a substitute for the Social Security system according to Swiss regulations. According to the Spanish-Swiss Convention, these pensions are usually taxed in Spain, unless they consist of remuneration paid by the Swiss State to a Swiss national for services rendered, in which case they would be taxed in Switzerland. The exemption requires proving both requirements to the Administration.
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