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A Spanish pilot working in Spain seeks clarification on the tax regime applicable to insurance and mutual fund redemption amounts following a move to the United Arab Emirates. The Directorate General for Taxes (DGT) rules that, if the individual is not a tax resident in Spain, these amounts are subject to Non-Resident Income Tax (IRNR) in Spain as they constitute income from a Spanish source.
Question raised: Tax regime applicable to amounts received as a result of redemption.
Para ser residente en los Emiratos Árabes Unidos según el Convenio, se requiere ser nacional de dicho país, requisito que no cumple el consultante. Si el contribuyente no es residente fiscal en España, las prestaciones de seguros de vida de grupo y de mutualidades de previsión social se consideran prestaciones similares a las pensiones. Al ser rentas satisfechas por una entidad residente en España, están sujetas al IRNR. La base imponible será el importe íntegro y la entidad pagadora debe practicar la retención correspondiente.
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