En torno a la tributación de las pensiones de fuente extranjera y a la obligación de retener de sus pagadores: examen de la Resolución del TEAC de 28 de junio de 2022
ISSN: 1696-0173
Année de publication: 2022
Número: 3
Pages: 315-329
Type: Article
D'autres publications dans: Nueva fiscalidad
Résumé
The recent Resolution of the Central Economic Administrative Court, of June 28, 2022, resolves an extraordinary appeal for the unification of criteria regarding the taxation of pensions from foreign sources received by residents in Spain. To do this, part of the provisions of the Agreement to avoid Double Taxation signed between Spain and the Netherlands, to determine the State to which the tax on income received by the taxpayer corresponds. Likewise, it examines the provisions of the internal regulations of the Personal Income Tax in relation to the general limit applicable to the obligation to present the tax declaration. This general limit has some exceptions, among which, for what is of interest here, the one applicable in those cases in which the payer of the income has no obligation to withhold stands out. This leads to the administrative body finally analyzing whether this circumstance occurs in the disputed case, that is, whether the payer of the income is obliged to withhold on account in the tax.
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