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A taxpayer residing in Portugal wishes to redeem a Spanish pension plan as a lump sum. The DGT examines whether the income should be taxed in Spain or Portugal, depending on whether the taxpayer meets the tax residency requirements set out in the Double Taxation Convention.
Question raised: Place of taxation for the redemption of the pension plan.
Si el consultante es residente fiscal en Portugal a efectos del Convenio, el capital solo puede someterse a imposición en Portugal, ya sea por el artículo 22 (otras rentas) o el 18 (pensiones). Si no es residente a efectos del Convenio, la renta tributará en España por el Impuesto sobre la Renta de no Residentes, al ser una prestación pagada por una entidad residente española.
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