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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.
Question raised: Obligation to withhold.
The benefits of an individual pension plan do not fall within the pension articles of the Convention with Thailand, therefore Article 22 regarding income not otherwise mentioned applies. As they are paid by an entity resident in Spain, they are considered to be obtained in Spanish territory according to the TRLIRNR. Consequently, the management entity must apply the corresponding withholding tax for Non-Resident Income Tax.
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