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A tax resident in the Netherlands has requested a ruling regarding the taxation of a Spanish pension plan withdrawal to which they intend to make contributions. The Directorate General for Taxes (DGT) has determined that, under the Double Taxation Convention between Spain and the Netherlands, the right to tax such income belongs to the state of residence (the Netherlands).
Cuestión planteada Tributación futura de la prestación. Aplicación de principio de no discriminación.
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