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A Spanish citizen moving to Costa Rica asks how his private pension will be taxed. The DGT states that, under the Spain-Costa Rica double taxation treaty, such a pension is only subject to taxation in the country of residence.
Cuestión planteada
Al tratarse de una pensión de jubilación privada, se aplica el artículo 18 del Convenio entre España y Costa Rica. Este artículo, no modificado por el MLI, establece que las pensiones pagadas por razón de un empleo anterior solo pueden someterse a imposición en el Estado donde el beneficiario sea residente. Por tanto, al ser residente en Costa Rica, la pensión solo tributa en dicho país.
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