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A resident in Spain asks whether their Swiss disability pension is exempt from Spanish personal income tax. The DGT states that, under the double taxation treaty, Spain generally has tax jurisdiction, but exemption depends on whether the benefit qualifies as absolute incapacity or severe disability and whether the paying entity replaces Spanish Social Security.
Cuestión planteada Si la pensión que percibe de Suiza constituye una renta exenta de tributación en España en el Impuesto sobre la Renta de las Personas Físicas.
Para que la pensión suiza sea exenta bajo el artículo 7.f) de la LIRPF, deben cumplirse dos requisitos: que el grado de incapacidad se equipare a la incapacidad absoluta o gran invalidez, y que la entidad pagadora sea sustitutoria de la Seguridad Social según la normativa suiza. Si la pensión es pagada por el Estado suizo o sus entidades públicas a un nacional suizo por servicios prestados, la potestad tributaria podría recaer en Suiza según el artículo 19 del Convenio.
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