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A UN retiree asks whether their pension is tax-exempt in Spain upon moving to reside there. The DGT responds that upon retirement and cessation of official status, tax exemptions lapse and the pension is subject to Spanish personal income tax.
Cuestión planteada - Si está exenta de tributación en España, la pensión de jubilación percibida de la ONU.
Si el consultante es residente fiscal en España, tributará por su renta mundial según la LIRPF. Las exenciones fiscales de la Convención de Naciones Unidas se otorgan para que los funcionarios ejerzan con independencia, pero estas desaparecen al cesar la prestación de servicios mediante la jubilación. Por tanto, la pensión de jubilado de la ONU debe integrarse en la base imponible del IRPF.
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