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A taxpayer asks about the taxation of UK-saved funds and how to prove UK residency. The tax authority states that transferring own savings does not generate tax and that UK residency is proven with a certificate from the British tax authority.
Cuestión planteada El consultante solicita información sobre la tributación de los fondos transferidos desde Reino Unido a España y, que documentación justifica su residencia en el Reino Unido durante dicho período de tiempo.
El mero traslado de fondos propios desde el extranjero a una cuenta en España no tiene efectos impositivos, aunque deben cumplirse las obligaciones formales vigentes. Para acreditar la residencia fiscal en el Reino Unido, se debe presentar un certificado expedido por la autoridad fiscal competente de dicho país. Si el contribuyente es residente en España, tributará por su renta mundial, pero si es residente en el Reino Unido, solo tributará en España por rentas de fuente española según el Convenio.
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