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A Spanish citizen resident in Switzerland enquires about the taxation of their INSS pension. The DGT determines that, as it is a pension from public administration services, the Spain-Switzerland double taxation treaty allows only Spain to tax this income.
Cuestión planteada Tributación de la pensión de jubilación en España.
Según el artículo 19 del Convenio Hispano-Suizo, las pensiones pagadas por un Estado a una persona con su nacionalidad por servicios prestados solo pueden someterse a imposición en el Estado de origen. Por tanto, la pensión del INSS tributa en España mediante el Impuesto sobre la Renta de No Residentes (IRNR). La base imponible es el importe íntegro y la entidad pagadora debe practicar las retenciones correspondientes.
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