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A Spanish resident asks whether her German widow's pension is tax-exempt. The DGT states that the income must be taxed in Spain as income from work, although Germany may tax it at a 5% rate if the death occurred on or after 2015.
Cuestión planteada Si dicha pensión de viudedad que percibe de Alemania está exenta de tributar en España.
Según el Convenio entre España y Alemania, si el fallecimiento ocurrió antes del 1 de enero de 2015, la pensión solo puede gravarse en España. Si el fallecimiento fue posterior, Alemania también puede gravarla con un límite del 5% del importe bruto. En España, esta renta no está exenta y se considera rendimiento del trabajo.
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