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A taxpayer inquired about the taxation of their Spanish passive class pension upon moving to Germany. The Directorate General for Taxes (DGT) clarifies that tax residence is determined by criteria such as duration of stay or centre of vital interests. In the event of a residency conflict, the Double Taxation Convention with Germany prevails.
Cuestión planteada Tributación en el IRPF si el consultante pasa a ser residente fiscal en Alemania, teniendo una pensión de clases pasivas del Estado español.
Si el consultante es residente en Alemania y nacional español, su pensión de clases pasivas pagada por el Estado español solo puede someterse a imposición en España según el Convenio. En este caso, tributará por el IRNR sobre sus rentas de fuente española. Para aplicar los límites del Convenio, deberá acreditar su residencia en Alemania mediante un certificado de la autoridad fiscal alemana.
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