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A Spanish tax resident enquired whether Swiss retirement pensions should be fully or partially taxable. The DGT replied that, unless the Switzerland double taxation treaty's public remuneration rules apply, these pensions are income from work and must be fully included.
Cuestión planteada En relación con las dos pensiones de jubilación que percibe procedentes de Suiza: si deben integrarse en la base imponible del IRPF en su totalidad o solamente por el importe percibido que exceda de las aportaciones realizadas y que no fueron objeto de deducción en las declaraciones del IRPF de los años anteriores.
Las pensiones percibidas de la Caja Suiza de Compensación y de una caja de pensiones suiza tienen la consideración de rendimientos del trabajo según el artículo 17.2.a.1ª de la LIRPF. De acuerdo con el artículo 18 de la LIRPF, los rendimientos íntegros deben computarse en su totalidad, salvo que se apliquen los porcentajes de reducción previstos en dicho artículo. El Convenio entre España y Suiza establece que estas pensiones solo pueden someterse a imposición en España, salvo que se trate de pensiones pagadas por el Estado suizo a un nacional suizo por servicios prestados al Estado.
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