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A Spanish resident asks whether their Dutch pension, comprising public and private components, should be taxed in Spain or abroad. The DGT states that, under the double taxation treaty, Spain has exclusive taxing power.
Cuestión planteada Si la pensión está completamente exenta en España o si debe tributar en España por el porcentaje que no es de derecho público. En este último caso, si el consultante puede aplicar la deducción por doble imposición por las rentas obtenidas y gravadas en el extranjetro, o si se aplica el artículo 25 del Convenio para evitar la doble imposición suscrito entre España y los Países Bajos.
Para que Países Bajos pudiera gravar la pensión, deben concurrir dos requisitos: que se abone con cargo a fondos públicos y que sea por servicios prestados al Estado. Al no cumplirse ambos, se aplican los artículos 19 o 23 del Convenio, que atribuyen la potestad tributaria exclusiva a España. Por tanto, no existe doble imposición y no procede la deducción en España de impuestos pagados en Países Bajos.
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