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A Spanish tax resident enquires about the taxation of a single pension from the Netherlands, arising from public and private sector services after privatisation. The DGT determines that, as rights have been transferred to the private system, the pension is considered private and only taxable in Spain.
Cuestión planteada
Al haberse transferido la totalidad de los derechos del periodo de empleo público al sistema de previsión de una entidad privada, la pensión queda comprendida en el artículo 19 del Convenio. Por tanto, la pensión únicamente puede someterse a imposición en España como Estado de residencia del perceptor. No aplica el artículo 20 sobre retribuciones públicas porque el pago no se efectúa directamente por un Estado o con cargo a sus fondos.
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