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A tax resident in Spain has requested clarification regarding the taxation of a lump-sum withdrawal from a private pension fund established in Brazil. The Directorate General for Taxes (DGT) has ruled that these benefits constitute employment income and are subject to the provisions of the Spain-Brazil Double Taxation Convention.
Question raised The taxpayer asks the following questions:
Según el Convenio Hispano-Brasileño, las pensiones y remuneraciones similares derivadas de un empleo privado pueden tributar solo en España si no exceden los US$ 3.000 anuales; si superan ese límite, pueden tributar en ambos Estados. El rescate del fondo se considera rendimiento del trabajo conforme a la LIRPF. En caso de doble imposición, el contribuyente podrá deducir en España el impuesto pagado en Brasil según el artículo 80 de la LIRPF y el Convenio.
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