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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 y pagadas a un residente del otro solo pueden someterse a imposición en ese segundo Estado. Al ser el consultante residente fiscal en España, estas rentas tributan en España por su renta mundial como rendimientos del trabajo. La DGT resuelve bajo la premisa de que no se aplican las excepciones de seguridad social previstas en los apartados 2 y 3 del citado artículo.
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