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A German citizen asks whether compensation from a German public foundation for disability would be taxable in Spain if she establishes her fiscal residence there. The DGT responds that Spain has taxing power and that such income must be taxed as income from work.
Cuestión planteada En caso de establecer su residencia habitual en España, conocer si, según el Convenio para evitar la doble imposición entre España y Alemania, las prestaciones indemnizatorias que recibe de dicha fundación se podrían someter a imposición en España y, en caso afirmativo, qué tratamiento recibirían en el Impuesto sobre la Renta de las Personas Físicas, en particular, si estarían exentas de tributación.
Según el Convenio entre España y Alemania, la potestad tributaria sobre estas prestaciones corresponde exclusivamente a España como Estado de residencia, salvo que sean pagos de la legislación de seguridad social alemana, en cuyo caso Alemania podría gravarlas con límites específicos. En el IRPF, estas prestaciones constituyen rendimientos del trabajo si son públicas, al no estar recogidas en los supuestos de exención de la ley. Si existiera doble imposición, España deberá eliminarla según el Convenio y su normativa interna.
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