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A Spanish citizen resident in France asks where she should pay tax on her INSS public pension. The DGT states that, under the Spain-France treaty, Spain has exclusive taxing power over these incomes.
Cuestión planteada
Al ser la consultante nacional española y residente en Francia, se aplica el artículo 19.2.a) del Convenio, que otorga la potestad de imposición exclusiva al Estado de la fuente (España). Por tanto, debe tributar en España mediante el Impuesto sobre la Renta de no Residentes (IRNR). Al ser residente en la UE, podrá deducir gastos relacionados directamente con los rendimientos si los acredita. La obligación de declarar mediante el modelo 210 no existe si se han practicado las retenciones adecuadas.
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