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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.
Question raised: Tax classification of said pension.
The discretionary pension constitutes a capital gain pursuant to Article 33.1 of the Personal Income Tax Law (LIRPF), as it represents a variation in the value of assets that is not classified as income. Since it does not derive from the transfer of an asset, it is integrated into the general taxable base in accordance with Article 48 of the LIRPF. It is not covered by any cases of exemption or non-liability.
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