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A Spanish-Uruguayan citizen resident in Spain asks whether their public service pension from Uruguay is taxable in Spain or if Uruguay can withhold taxes. The DGT rules that the pension is only subject to Spanish taxation if the beneficiary meets the conditions of Spanish residency and nationality.
Cuestión planteada Si las retenciones practicadas en Uruguay se ajustan al Convenio de Doble Imposición suscrito entre España y Uruguay o si, dado el carácter público de la pensión así como la residencia fiscal y nacionalidad española del perceptor, la pensión debe tributar únicamente en España.
Según el artículo 18.2 b) del Convenio entre España y Uruguay, las pensiones pagadas por un Estado por servicios prestados a este solo pueden tributar en el otro Estado si el beneficiario es residente y nacional de dicho Estado. Al ser el consultante residente fiscal y nacional de España, la pensión solo debe tributar en España, sin que Uruguay pueda gravarla. La posesión de la nacionalidad uruguaya no impide la aplicación de esta excepción.
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