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A Spanish tax resident with dual Spanish-Australian nationality receives a pension from Australia arising from her public sector employment at an Australian university. The DGT concludes that the university is not a 'State' or 'local authority' as defined in article 19 of the CDI, thus applying article 18 of the Spain-Australia Convention, which assigns exclusive tax jurisdiction to the resident's country of residence, in this case Spain.
Cuestión planteada Estado al que corresponde la tributación de la pensión de acuerdo con el Convenio entre el Reino de España y Australia para evitar la doble imposición y prevenir la evasión fiscal en materia de impuestos sobre la renta y protocolo.
El artículo 19 del CDI España-Australia (pensiones por funciones públicas) solo es aplicable cuando el pagador es el propio Estado contratante, una subdivisión política o entidad local; al no ser la universidad australiana ninguno de esos pagadores, la pensión queda sujeta al artículo 18 del Convenio, que reserva la tributación exclusivamente al Estado de residencia (España). Por consiguiente, Australia no debería practicar retenciones; si las practicara, no procedería aplicar la deducción por doble imposición internacional en España, debiendo la contribuyente reclamar la devolución directamente en Australia.
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