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A former Civil Guard member residing in France and holding Spanish nationality asks where his Spanish public pension should be taxed. The DGT determines that, as a Spanish national, tax jurisdiction lies exclusively in Spain.
Cuestión planteada
De acuerdo con el artículo 19.2.a del Convenio entre España y Francia, las pensiones pagadas por un Estado por servicios prestados a este solo pueden someterse a imposición en dicho Estado. Al ser el consultante residente en Francia pero de nacionalidad española, no se aplica la excepción de nacionalidad que permitiría la tributación en Francia. Por tanto, la pensión tributa en España mediante el Impuesto sobre la Renta de No Residentes.
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