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An Argentine national residing in Spain has enquired whether her IPAUSS pension is subject to Personal Income Tax (IRPF). The Directorate General for Tax (DGT) has ruled that, under the Double Taxation Convention with Argentina, these pensions are generally taxable in Spain.
Question posed: Whether the pension received from the IPAUSS (Instituto Provincial Autárquico Unificado de Seguridad Social) is subject to taxation in Spain under Personal Income Tax.
Residents in Spain are taxed on their worldwide income. Pursuant to Article 18 of the Convention between Spain and Argentina, pensions and annuities paid to a resident of a State may be taxed only in that State. However, if the pension is paid by the Argentine State or its subdivisions for services rendered to it, it would only be taxed in Argentina, unless the beneficiary is a Spanish national, in which case it would be taxed in Spain.
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