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A tax resident in Spain asks whether their German retirement pension (Deutsche Post) is subject to Personal Income Tax (IRPF) and whether their absolute disability benefit in Spain is exempt. The DGT determines that the retirement pension may only be taxed in Spain according to the Convention and that the foreign disability pension may be exempt if certain requirements are met.
Question posed: Whether the pension received from Germany, having worked for a public body (Deutsche Post), is not subject to taxation in Spain under IRPF.
The German retirement pension, as deriving from an economic activity of a public law entity, may only be subject to taxation in Spain pursuant to Article 17 of the Double Taxation Convention. On the other hand, a foreign disability pension may benefit from the exemption under Article 7.f) of the LIRPF if the degree of incapacity is equivalent to absolute disability or severe disability and the paying entity is a substitute for Social Security.
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