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A Canadian resident wishes to transfer funds from a withdrawn pension plan to a Spanish entity after moving to Spain. The DGT states that movements between accounts do not constitute income.
Cuestión planteada Si tributa dicho traspaso.
La transferencia de fondos de una cuenta corriente a otra no constituye obtención de rentas. Si el traspaso se realiza siendo residente en Canadá, no tributa por el Impuesto sobre la Renta de No Residentes. Si se realiza siendo residente en España, no tributa por el Impuesto sobre la Renta de las Personas Físicas.
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