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A Spanish financial entity asks whether it must withhold tax on payments from an individual pension plan to a beneficiary resident in Thailand. The DGT responds that, as these are not specifically regulated by the double taxation treaty, Spain may tax such income and must apply the corresponding withholding.
Cuestión planteada Obligación de retención.
Las prestaciones de un plan de pensiones individual no encajan en los artículos de pensiones o funciones públicas del Convenio con Tailandia, por lo que se aplica el artículo 22 sobre rentas no mencionadas. Al ser pagadas por una entidad residente en España, se consideran obtenidas en territorio español según el TRLIRNR. En consecuencia, la entidad gestora debe efectuar la retención del Impuesto sobre la Renta de no Residentes aplicando la tarifa progresiva.
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