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A resident in France has enquired about the taxation of a pension plan reimbursement inherited from her father, who was a resident in Spain. The DGT has determined that it is not subject to Inheritance and Gift Tax and, pursuant to the Double Taxation Convention with France, it is not taxable in Spain under Non-Resident Income Tax.
Cuestión planteada Plantea cómo debe tributar y, si dicho reembolso está exento de tributación en España.
El reembolso de un plan de pensiones no está sujeto al Impuesto sobre Sucesiones y Donaciones si la prestación se integra en la base imponible del IRPF del perceptor. Respecto al Impuesto sobre la Renta de no Residentes, si la prestación deriva de un empleo anterior, solo puede someterse a imposición en el Estado de residencia (Francia) según el Convenio. Si no deriva de un empleo anterior, se considera una 'otra renta' que también solo tributa en el Estado de residencia del beneficiario.
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