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A Spanish tax resident inquired about how to tax a one-off UK pension received in Spain. The DGT determines that, under the double taxation agreement, the income is taxable in Spain and classified as employment income.
Cuestión planteada Cómo se considera dicha cantidad percibida en el Impuesto sobre la Renta de las Personas Físicas.
Al ser residente fiscal en España, la contribuyente tributa por su renta mundial. Según el Convenio entre España y el Reino Unido, las pensiones pagadas a un residente de un Estado solo pueden someterse a imposición en ese Estado, salvo las pensiones públicas que siguen reglas específicas de nacionalidad. Si la pensión tributa en España, la cantidad percibida tiene la consideración de rendimiento del trabajo según el artículo 17 de la LIRPF.
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