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A British national resident in Spain asks whether their British state basic pension, funded by the UK government and private companies, is subject to Spanish taxation. The DGT rules that as it is not a public pension for public sector services, the double taxation treaty applies.
Cuestión planteada Lugar de tributación de la Pensión Estatal Básica.
Al no tratarse de una pensión pública por razón de servicios prestados al Sector Público, se aplica el artículo 18 del Convenio entre España y el Reino Unido. Según este artículo, las pensiones pagadas en consideración a un empleo pasado a un residente de un Estado Contratante solo pueden someterse a imposición en ese Estado. Por tanto, la Pensión Estatal Básica tributará en España conforme a su legislación interna del IRPF.
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