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A bank asks whether life and savings insurance premiums paid to a Brazilian retiree are taxable in Spain. The DGT rules that as these are additional remuneration for prior employment, the Spanish-Brazilian Double Taxation Convention applies, and Spain may tax the portion derived from activities carried out in Spain.
Cuestión planteada Tratamiento fiscal de las primas del seguro colectivo, que instrumenta los compromisos por pensiones, abonadas por la entidad bancaria desde el momento de la prejubilación.
Las aportaciones a seguros colectivos tras la extinción de la relación laboral se consideran remuneración adicional por un empleo anterior. Según el Convenio Hispano-Brasileño y el Modelo de la OCDE, estas rentas pueden tributar en España si la actividad laboral de la que derivan se desarrolló en territorio español. En este caso, la parte de las primas vinculada al trabajo realizado en España está sujeta al Impuesto sobre la Renta de No Residentes con un tipo general del 24%.
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