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A citizen with dual nationality (Spanish and Costa Rican) seeks advice on the Spanish tax treatment of their Costa Rican retirement and widowhood pensions after relocating to Spain. The DGT determines that if the individual is a fiscal resident in Spain, these pensions must be taxed as income from work under the general tax base.
Cuestión planteada Tratamiento fiscal de las pensiones: en particular, si estará sujeto a doble imposición tributaria, si existe alguna exención aplicable por su condición de funcionario y educador en Costa Rica, si ambas pensiones se agregan para el cálculo del impuesto o se tratan separadamente.
Si el consultante es residente fiscal en España, tributará por su renta mundial. Las pensiones de Costa Rica estarán sujetas a imposición en España según el Convenio para evitar la doble imposición, ya sea por el artículo 18 o por el 19.2.b, al ser el consultante nacional español. Ambas pensiones se califican como rendimientos del trabajo y deben integrarse en la base imponible general sin exenciones aplicables.
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