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A British pensioner working in Spain under the LIRPF special regime asks whether their UK pension should be taxed as employment income in Spain. The DGT responds that if the pension arises from activity before relocation and is not considered obtained in Spanish territory, it is not subject to this regime.
Cuestión planteada Interpretación sobre el artículo 93.2.b) de la Ley del Impuesto sobre la Renta de las Personas Físicas: si lo dispuesto en dicho precepto, en cuanto a que se entienden obtenidos en territorio español "La totalidad de los rendimientos del trabajo obtenidos por el contribuyente durante la aplicación del régimen especial", incluye la pensión que cobra del Reino Unido.
Si la pensión deriva de una actividad desarrollada antes del desplazamiento a España, no se aplica la especialidad del artículo 93.2 b) de la LIRPF. Si la pensión no proviene de un empleo prestado en España ni es pagada por una entidad residente en España, no se considera renta obtenida en territorio español según el TRLIRNR. En ese caso, el contribuyente no tiene que tributar por dicha pensión bajo el régimen especial.
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