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A Spanish national residing in the United Arab Emirates has requested clarification regarding the taxation of amounts received from a pension fund (montepío). The Directorate General for Taxes (DGT) has ruled that, as the individual is not a national of the UAE, the Double Taxation Convention cannot be applied. Consequently, the individual must pay Non-Resident Income Tax (IRNR) in Spain on these incomes of Spanish source.
Question posed: Taxation of amounts received from the pension fund.
Para aplicar el Convenio con Emiratos Árabes Unidos, el residente debe ser nacional de dicho Estado, requisito que el consultante no cumple por ser español. Al no ser residente fiscal en España según el certificado presentado, tributará por el IRNR sobre las rentas de fuente española. Las prestaciones de la mutualidad de previsión social se consideran prestaciones similares a las pensiones y están sujetas al impuesto en España.
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