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A tax resident in Spain has enquired whether they must pay tax in Spain on a widow's pension originating from France. The DGT has determined that, under the double taxation treaty, such a pension can only be taxed in France.
Cuestión planteada Tributación de dicha pensión en el IRPF.
Según el artículo 19.2.a) del Convenio entre España y Francia, las pensiones pagadas por un Estado por servicios prestados a este solo tributan en dicho Estado. El hecho de que el beneficiario sea el cónyuge supérstite y no quien prestó los servicios no cambia la naturaleza de la pensión. Por tanto, si la residente en España no es nacional española sin poseer también la nacionalidad francesa, la pensión solo tributa en Francia y queda exenta en España.
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