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V3533-19 23 December 2019 · SG de Fiscalidad Internacional Criterion in force
IRPF · residencia fiscal

Pension taxation depends on tax residence and the application of the Double Taxation Convention with Portugal

A pensioner enquires whether they can benefit from the Non-Habitual Resident regime in Portugal and how their pensions would be taxed. The DGT explains that taxation will depend on whether the taxpayer is a tax resident in Portugal for the purposes of the Double Taxation Convention or solely under its domestic legislation.

The question raised

Cuestión planteada ¿Podría acogerse a las ventajas fiscales del régimen de "residente no habitual " en Portugal?

The DGT's ruling

Si el consultante es residente fiscal en Portugal a efectos del Convenio, las pensiones (ya sean por empleo anterior o planes individuales) solo tributan en Portugal. Si es residente en Portugal pero no a efectos del Convenio, las rentas pagadas por entidades españolas tributan en España mediante el IRNR. La residencia fiscal se determina por la normativa interna de cada país y el Convenio establece criterios de desempate.

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