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A French citizen resident in Spain asks whether pension from a French public company is taxed in Spain or France. The DGT determines that, as the entity has industrial or commercial activity, the pension is taxed exclusively in Spain.
Cuestión planteada El consultante plantea si la pensión que va a cobrar de la empresa pública de carácter industrial y comercial tributará por el Impuesto sobre la Renta de las Personas Físicas o bien únicamente quedaría sujeta a tributación en Francia, una vez él tenga la residencia fiscal en España en el ejercicio 2014.
Según el artículo 19.3 del Convenio Hispano-Francés, las disposiciones sobre pensiones por empleo anterior se aplican a las remuneraciones pagadas por razón de una actividad industrial o comercial realizada por una persona jurídica de derecho público. Al ser la pensión procedente de una empresa pública de carácter industrial y comercial, la potestad tributaria recae exclusivamente en el Estado de residencia del beneficiario.
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