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A resident in Spain asks whether their Swiss disability pension from the Swiss Compensation Fund is exempt from Spanish income tax. The DGT states that the pension is only subject to Spanish tax (except in cases of nationality or public origin) and may be exempt if the degree of disability and the nature of the entity are proven.
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 se equipare a la incapacidad absoluta o gran invalidez, y que la entidad pagadora sea sustitutoria de la Seguridad Social según la normativa suiza. Estos requisitos deben acreditarse ante la Administración Tributaria.
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