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A taxpayer planning to reside in France for nine months a year asks how pensions, employment income, rental income and the imputation of a property in Spain will be taxed. The DGT explains that fiscal treatment differs entirely depending on whether the taxpayer is deemed a fiscal resident in Spain (IRPF on worldwide income) or not (IRNR on Spanish-source income).
Cuestión planteada Al cambiar su residencia a Francia, pregunta por la tributación de las rentas siguientes: pensión de jubilación de la Seguridad Social española, rentas del trabajo que tres meses al año realizará en España, alquiler de un apartamento de su propiedad en España y renta como copropietario de una vivienda en España que no utiliza.
Si es residente fiscal en España, tributará por su renta mundial en el IRPF, incluyendo pensiones, trabajo, alquileres e imputación de rentas inmobiliarias. Si es no residente, tributará por el IRNR por las rentas de fuente española: las pensiones de la Seguridad Social podrían estar exentas según el Convenio, los rendimientos del trabajo tributarán en España si se ejercen aquí, y los inmuebles estarán sujetos a imposición en España. El Convenio con Francia servirá para resolver conflictos de residencia y evitar la doble imposición.
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