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A person moving their fiscal residency to Portugal asks how their pensions and Spanish property will be taxed. The DGT explains that treatment varies depending on whether the individual is a fiscal resident in Portugal under the Double Taxation Agreement or not.
Cuestión planteada La consultante solicita información acerca de la tributación y, como debe declarar los inmuebles de su propiedad sitos en España.
Si es residente fiscal en Portugal según el Convenio, las pensiones privadas solo tributan en Portugal y los inmuebles en España pueden tributar por IRNR. Si no es residente fiscal en Portugal según el Convenio, las pensiones tributan en España por IRNR y los inmuebles también. En ambos casos, los inmuebles en España están sujetos a tributación por obligación real en el Impuesto sobre el Patrimonio.
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