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A Spanish resident enquired about the tax treatment of a retirement pension from the Swiss Compensation Fund. The DGT states that such pensions are taxed as employment income in Spain, unless specific conditions relating to Swiss nationality and public origin are met.
Cuestión planteada Tratamiento fiscal que, a efectos del Impuesto sobre la Renta de las Personas Físicas, debe dares a la pensión de jubilación que percibe de la Caja Suiza de Compensación.
Al ser residente en España, el contribuyente tributa por su renta mundial. Según el Convenio entre España y Suiza, las pensiones pagadas por consideración a un empleo anterior solo pueden someterse a imposición en el Estado de residencia, salvo que se trate de remuneraciones pagadas por el Estado suizo a un nacional suizo por servicios prestados a dicho Estado. Si no se da este supuesto, la pensión de la Caja Suiza de Compensación tiene la consideración de rendimientos del trabajo según el artículo 17.2.a.1ª de la LIRPF.
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