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A Spanish tax resident with US nationality enquires about the fiscal treatment of their IRA and ROTH IRA. The DGT states that IRA is taxed exclusively in the US as a public pension, while ROTH IRA is taxed in Spain as capital gains.
Cuestión planteada Posibilidad de aplicar la reducción en la base imponible del IRPF por las aportaciones efectuadas. Tributación de las prestaciones en el IRPF. Tributación en el Impuesto sobre el Patrimonio. Obligación de informar en el Modelo 720.
Las rentas del IRA, vinculadas a funciones públicas, solo pueden someterse a imposición en EE.UU. según el Convenio. El ROTH IRA, al no ser un plan de pensiones regulado en España, genera rendimientos de capital mobiliario por la diferencia entre el capital percibido y las aportaciones. Ambos productos deben incluirse en el Modelo 720 al permitir el rescate en cualquier momento, asimilándose a seguros de vida. En el Impuesto sobre el Patrimonio, ambos productos integran la base imponible sin exención.
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