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A resident in Spain has inquired whether the life pension received as a veteran of the Falklands War in Argentina is exempt from tax or must be declared. The Directorate General for Taxes (DGT) has ruled that it must be taxed in Spain as employment income and explains how to avoid double taxation if Argentina also taxes it.
Question raised Whether said pension must be declared as additional income in the taxpayer's Personal Income Tax return in Spain or whether it is exempt from taxation.
La pensión recibida constituye un rendimiento del trabajo según el artículo 17.2.a).1.ª de la LIRPF. Al ser una renta obtenida en el extranjero por un residente en España, está sujeta a la tributación por su renta mundial. Si la renta fuera gravada en Argentina, se podrá aplicar la deducción por doble imposición internacional según el Convenio y la LIRPF, pero si la pensión está exenta en Argentina, no habrá deducción posible.
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