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A Spanish tax resident withdrawing from a Canadian pension plan faces a 25% retention. The DGT examines the Spain-Canada CDI (arts. 18 and 23) and concludes Spain taxes income as resident state; if the amount qualifies as pension, Canada may retain up to the lower of 15% of gross amount or the rate payable as a Canadian resident; if it is an annuity, the Canadian limit is 15%, except for fixed-rate payments where no limit applies.
Cuestión planteada Tratamiento de la renta percibida a los efectos del Convenio para evitar la doble imposición suscrito entre España y Canadá.
La naturaleza concreta de la renta (pensión o anualidad) determina los límites de retención en Canadá. Para pensiones con pagos periódicos, el impuesto canadiense no puede exceder el menor entre el 15% del importe bruto o el porcentaje equivalente que pagaría como residente en Canadá. Para anualidades, el límite es el 15% del rendimiento sujeto en Canadá, salvo pagos a tanto alzado que no tienen límite. España elimina la doble imposición mediante deducción conforme al art. 23 del Convenio, sin que el importe deducible exceda de lo que corresponde gravar a Canadá según el Convenio.
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