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A retired professional footballer residing in Brazil has enquired about the taxation of benefits from the Professional Athletes' Mutual Fund. The Directorate-General for Taxes (DGT) has determined that these benefits constitute income subject to Non-Resident Income Tax (IRNR) in Spain, applying the Double Taxation Convention with Brazil.
Cuestión planteada Tratamiento fiscal de las prestaciones recibidas de las mutualidades de previsión social en el Impuesto sobre la Renta de no Residentes.
Las prestaciones de la Mutualidad de Deportistas Profesionales se consideran pensiones o prestaciones similares sujetas al IRNR por ser satisfechas por una entidad residente en España. Según el Convenio Hispano Brasileño, los primeros 3.000 USD anuales solo pueden tributar en Brasil, mientras que el exceso puede someterse a imposición en España. En el exceso, la entidad pagadora debe practicar retenciones según la escala del IRNR y se podrá evitar la doble imposición mediante la deducción prevista en el Convenio.
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