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A Spanish resident requested clarification regarding the taxation of a pension plan in Austria and the obligation to file Form 720. The Directorate General for Taxes (DGT) explained that the tax treatment varies depending on the nature of the employer and dismissed the query regarding Form 720 as it was submitted past the deadline.
Cuestión planteada Tributación de la prestación. Obligación de presentar el modelo 720.
Si el plan es de un empleo privado, la renta solo tributa en España como rendimiento del trabajo. Si el plan es por servicios a la Administración Pública austriaca, la renta solo puede tributar en Austria según el Convenio. Respecto al modelo 720, la consulta es inadmisible por presentarse tras finalizar el plazo de presentación.
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