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A Canadian national resident for tax purposes in Spain receives a pension from the European Space Agency. The DGT concludes that the exemption provided in Article XVIII of Annex I of the ESA Convention does not apply to pensions of former staff, meaning the pension is subject to Spanish IRPF.
Cuestión planteada Aplicación de la exención prevista en el Instrumento de Ratificación de 15 de enero de 1979 del Convenio de Creación de una Agencia Espacial Europea, hecho en París el 30 de mayo de 1975 a la pensión percibida.
El artículo XVIII.1 del Anexo I del Convenio ESA exime de impuestos nacionales sobre la renta los sueldos del personal en activo, pero el artículo XVIII.2 excluye expresamente dicha exención respecto de las rentas y pensiones abonadas a ex-Directores generales y ex-miembros del personal. Por tanto, la pensión de jubilación percibida por el consultante, residente fiscal en España, tributa por el IRPF conforme a la Ley 35/2006, sin perjuicio del convenio para evitar la doble imposición que resulte aplicable.
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