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A query was raised regarding whether an orphan pension paid by the Japanese Government to a resident in Spain is exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that, under the Double Taxation Convention, the power to tax such pension lies solely with Spain and that it is exempt if it originates from a public Social Security scheme.
Cuestión planteada Si, en España, dicha pensión está exenta de tributación en el Impuesto sobre la Renta de las Personas Físicas.
Según el Convenio entre España y Japón, la pensión de orfandad solo puede someterse a imposición en España, ya sea por ser una pensión de empleo anterior, una pensión pública percibida por una nacional española, o una renta no contemplada expresamente. Al atribuirse la titularidad de la pensión al hijo, si esta proviene de un régimen público de Seguridad Social japonés, está exenta en el IRPF conforme al artículo 7.h) de la LIRPF.
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