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A former UNESCO official residing in Spain has enquired whether her pension from the United Nations Fund is exempt from Personal Income Tax (IRPF). The Directorate-General for Taxes (DGT) has ruled that the pension must be taxed in Spain, as tax exemptions cease upon retirement.
Cuestión planteada La consultante plantea si es posible entender la exención en el IRPF, de la pensión de jubilación que recibe de la Caja de las Naciones Unidas, como consecuencia de haber sido funcionaria de la UNESCO.
Las exenciones fiscales sobre sueldos y emolumentos de los funcionarios se otorgan en interés de los organismos y no en beneficio personal. Esta condición y las exenciones desaparecen al cesar la prestación de servicios mediante la jubilación. Por tanto, la pensión percibida por un jubilado de la UNESCO está sometida a la imposición del IRPF en España.
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