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A taxpayer residing in Spain asks whether their French disability pension is treated the same as a Spanish one. The DGT states that if the individual is a tax resident in Spain, the pension is taxed only under the double taxation treaty and may be exempt if it corresponds to absolute incapacity or severe disability and the entity acts as a substitute for Spanish Social Security.
Cuestión planteada El consultante pregunta si España reconoce su pensión y si goza de los mismos beneficios que si fuera una pensión a cargo de las seguridad social española.
Para que la pensión de invalidez francesa esté exenta en el IRPF, debe cumplir dos requisitos: que el grado de incapacidad se equipare a la incapacidad absoluta o gran invalidez y que la entidad que paga la prestación sea sustitutoria de la Seguridad Social según la normativa francesa. La valoración de estas condiciones corresponde a la Administración Tributaria mediante las pruebas aportadas. Si el consultante es residente fiscal en España, la pensión por empleo anterior solo puede someterse a imposición en España según el Convenio Hispano-Francés.
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