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A Spanish tax resident asks whether a pension received as capital from Andorra is subject to Spanish personal income tax. The DGT responds that, as it is not a state public pension, tax authority lies solely with Spain under the Double Taxation Agreement.
Cuestión planteada Si dicha cantidad (20.312,77 euros) está sujeta a tributación en España por el Impuesto sobre la Renta de las Personas Físicas y, en caso afirmativo, determinar su tributación.
Las pensiones de la seguridad social andorrana pagadas a un residente en España por un empleo anterior son gravables exclusivamente en España, según el artículo 17 del Convenio entre España y Andorra. Estas cantidades se consideran rendimientos del trabajo. Podrá aplicarse la reducción del 30% por percepción en forma de capital si han transcurrido más de dos años desde la primera aportación.
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