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A person with dual Spanish and Finnish nationality asks how pensions from both countries are taxed based on their residence. The DGT states that the application of the Spain-Finland Double Taxation Agreement varies depending on whether the person resides in Finland or Spain and their nationality.
Cuestión planteada Tributación de dichas pensiones en su condición de no residente en España y en el supuesto de que pasara a residir en España de forma permanente.
Si la consultante es no residente en España y tiene nacionalidad finlandesa, la pensión española solo tributa en Finlandia por el Convenio. Si es residente en España, la pensión finlandesa solo tributa en España debido a su nacionalidad española. En caso de residencia en España, ambas pensiones tributan en España como rendimientos del trabajo por su renta mundial.
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