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A Spanish tax resident enquires whether their two German pensions are subject to Spanish income tax or exempt. The DGT states that, under the Spain-Germany double taxation treaty, these pensions are only subject to taxation in Spain.
Cuestión planteada El consultante plantea si ambas pensiones están sujetas al IRPF en España y si alguna está exenta.
De acuerdo con el artículo 17 del Convenio entre España y Alemania, las pensiones procedentes de un Estado contratante pagadas a un residente del otro solo pueden someterse a imposición en ese segundo Estado. Al ser el consultante residente fiscal en España, las pensiones de Alemania solo pueden tributar en España conforme a la LIRPF. Estas pensiones se consideran rendimientos del trabajo sujetos a tributación y no están exentas.
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