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A Spanish tax resident enquires about the tax treatment of a monthly tax-exempt pension from the Argentine ANSES. The DGT determines that this pension is a capital gain to be included in the general tax base.
Cuestión planteada Calificación fiscal de dicha pensión.
La pensión graciable constituye una ganancia patrimonial según el artículo 33.1 de la LIRPF, al ser una variación en el valor del patrimonio que no se califica como rendimiento. Al no derivarse de la transmisión de un elemento patrimonial, se integra en la base imponible general conforme al artículo 48 de la LIRPF. No se encuentra amparada por supuestos de exención o no sujeción.
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