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A retired UN employee residing in Spain asks whether their pension is tax-exempt. The DGT states that tax exemption for UN staff ends upon retirement.
Cuestión planteada ¿Está exenta la pensión de jubilación de un exfuncionario de la ONU ?
La exención de impuestos sobre sueldos y emolumentos de la Convención sobre Privilegios e Inmunidades de las Naciones Unidas desaparece al cesar la prestación de servicios por jubilación. Al ser residente fiscal en España, las pensiones percibidas de dicho organismo están sujetas a imposición por el IRPF sobre su renta mundial.
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