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A Spanish resident enquires about the taxation of their Brazilian pension. The DGT clarifies that the treatment depends on whether the pension is from public administration services or exceeds 3,000 US dollars annually.
Cuestión planteada Tributación de la pensión y eliminación de la doble imposición
Si la pensión es por servicios a una administración pública brasileña, solo tributa en Brasil, salvo que el beneficiario sea nacional de España, en cuyo caso tributa solo en España. Para otras pensiones, si no exceden los 3.000 USD anuales, tributan solo en España; si lo exceden, pueden tributar en ambos Estados. España aplicará la deducción por doble imposición según el Convenio.
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