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V3058-20 13 October 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Swiss widow's pension taxed in Spain as income from work

A Spanish tax resident working for a diplomatic mission asks how a one-off Swiss widow's pension is taxed. The DGT responds that, under the Spanish-Swiss double taxation treaty, the pension is only taxable in Spain and is considered income from work.

The question raised

Cómo tributa dicho capital en España y porcentaje que se le aplica.

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