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A public servant who moves his residence to France asks how the rescue of his pension fund in capital is taxed. The DGT examines three scenarios based on the nature of the fund and the application of the Spanish-French Double Taxation Convention.
Cuestión planteada Forma en que tributa el rescate del fondo de pensiones para un no residente
Si el fondo es de un empleo privado, solo tributa en el Estado de residencia (Francia). Si deriva de servicios prestados a la Administración Pública española, tributa en España siempre que el perceptor sea nacional español. Si el fondo es de carácter financiero y no deriva de un empleo anterior, solo tributa en el Estado de residencia (Francia).
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