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A resident in Spain has enquired whether their German pension is subject to taxation in Spain and if this depends on whether it is a public or private pension. The Directorate-General for Taxes (DGT) has ruled that, under the Double Taxation Convention between Spain and Germany, the pension is taxable in Spain as part of worldwide income, regardless of its nature.
Cuestión planteada Si la pensión que percibe está sujeta a tributación en España, aclarando si dicha sujeción a tributación se debe a que la pensión es pública o es privada.
Si la consultante es residente en España, tributará por su renta mundial según la LIRPF. Según el Convenio con Alemania, las pensiones pagadas por un Estado a un residente del otro solo pueden someterse a imposición en el Estado de residencia. Si la pensión fuera pública y la consultante tuviera nacionalidad española, también tributaría solo en España. En ambos casos (pública o privada), la pensión se sometería a imposición en España como rendimiento del trabajo.
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