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A Spanish resident enquired about the tax treatment of a one-off payment and lifetime monthly pension from a UK pension scheme. The DGT determines that, as the services were not rendered to the State, taxation applies solely in Spain under the Double Taxation Convention.
Cuestión planteada Calificación en el marco del Convenio para evitar la doble imposición entre España y el Reino Unido y cómo debe tributar, en el Impuesto sobre la Renta de las Personas Físicas (IRPF), el pago único percibido en noviembre de 2024 y las mensualidades vitalicias posteriores percibidas con cargo al RMSPS.
Las pensiones y remuneraciones análogas pagadas por Royal Mail, al no derivar de servicios prestados al Estado del Reino Unido, se rigen por el artículo 17 del Convenio. Tanto el pago único como las mensualidades vitalicias tienen la calificación de pensiones y tributan exclusivamente en España. Las mensualidades vitalicias se consideran rendimientos del trabajo en el IRPF.
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