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A resident in Spain has requested clarification on how to declare an old-age pension from Venezuela and which exchange rate to apply. The DGT explains that taxation depends on whether the pension is public or private under the Double Taxation Treaty, and that the official exchange rate must be used to convert the currency into euros.
Cuestión planteada Tipo de cambio a utilizar a efectos de incluir dicha pensión en su declaración por el Impuesto sobre la Renta de las Personas Físicas en España.
Los residentes en España tributan por su renta mundial, sin perjuicio de lo establecido en los Convenios de doble imposición. Si la pensión es pagada por el Estado venezolano por servicios prestados a este, solo tributa en Venezuela, salvo que el beneficiario sea nacional español. Si la pensión deriva de un empleo anterior pero no es pagada por el Estado venezolano, tributa en España como rendimiento del trabajo. Para la declaración, las cantidades en moneda extranjera deben convertirse al euro aplicando el tipo de cambio oficial. Las diferencias de cambio generadas pueden constituir ganancias o pérdidas patrimoniales.
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