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A resident in Spain has enquired whether they must pay tax on a retirement pension received from the Geneva Pension Fund. The Directorate General for Taxes (DGT) has ruled that, under the Double Taxation Convention between Spain and Switzerland, such income is taxable in Spain as employment income.
Cuestión planteada Si el citado importe percibido del extranjero se encuentra sujeto a tributación en España por el Impuesto sobre la Renta de las Personas Físicas.
El contribuyente residente en España tributa por su renta mundial. Según el Convenio Hispano-Suizo, las pensiones pagadas por un empleo anterior a un residente solo pueden someterse a imposición en ese Estado. No obstante, si la pensión fuera pagada por el Estado suizo o sus entidades a un nacional suizo por servicios prestados, la potestad tributaria recaería en Suiza. En caso contrario, la pensión tributa en España como rendimiento del trabajo.
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