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The taxpayer asks whether they must file their IRPF return in Spain after withdrawing from a pension plan and moving to Turkey. The DGT responds that pension plan benefits are considered employment income, and tax residency in Spain will depend on whether foreign residence in Turkey is proven to exclude more than 183 days of stay.
Cuestión planteada En relación con dicho importe derivado del rescate del Plan de Pensiones, si el consultante debe presentar en España, en el año 2015, la declaración por el Impuesto sobre la Renta de las Personas Físicas correspondiente al período impositivo 2014.
Las prestaciones de planes de pensiones se consideran rendimientos del trabajo y deben integrarse en la base imponible general del IRPF. La condición de contribuyente en España depende de si se cumplen los criterios de residencia habitual, como la permanencia más de 183 días, salvo que se acredite la residencia fiscal en otro país. En caso de conflicto de residencia, se aplicará el Convenio entre España y Turquía.
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