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A resident in Spain inquires about the classification of their German Postal Service pensions under the old treaty and the effects of the new treaty with Germany. The DGT does not rule on the previous period due to it being time-barred, but clarifies when the provisions of the new treaty take effect.
Cuestión planteada Aclaración de la consulta CV05401-2014 de fecha 12/12/2014, Número de Registro 008235-14 de 15/12/2014
Respecto a los impuestos retenidos en la fuente, las disposiciones del nuevo Convenio entre España y Alemania surten efecto para las cantidades pagadas desde el 1 de enero de 2013. Sobre el convenio anterior, la DGT señala que las pensiones del Servicio de Correos alemán estaban exentas en España, aunque no procede responder formalmente por haberse presentado la consulta fuera de plazo.
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