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A US tax resident receiving a Spanish Social Security pension and having IRNR withheld asks about taxation and refund eligibility. The DGT identifies two scenarios based on the Spain-US CDI: if the pension is public (services rendered to the Spanish State), Spain taxes exclusively, except for US nationals or immigrants; if it is a private pension paid by Social Security, tax powers are shared. In both cases, if IRNR withholdings were correctly applied, no refund is due in Spain; if there is an over-withholding, a Form 210 may be filed.
Cuestión planteada Tributación de la pensión en España. Forma de declarar en España y, en su caso, de obtener una devolución por el exceso de retenciones soportado.
El artículo 21.2 del CDI España-EEUU atribuye tributación exclusiva a España para pensiones públicas cuando el perceptor no es nacional ni inmigrante de EEUU. El artículo 20.1.b) del Convenio y el punto 15 del protocolo permiten a España gravar también las pensiones de Seguridad Social por empleo en sector privado como Estado de la fuente, con potestad compartida. La eliminación de la doble imposición corresponde a EEUU conforme al artículo 24.2 del Convenio. Para solicitar devolución de retenciones en exceso se presenta el modelo 210 conforme al artículo 16 del RIRNR, dentro del plazo de cuatro años.
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