PENSION DE JUBILACION RECONOCIDA POR EL REGIMEN DE CLASES PASIVASA PERSONAS RESIDENTES EN ARGENTINA, ESPAñOLES Y EXTRANJEROS. TRI-BUTACION.
SI EL PENSIONISTA ES RESIDENTE Y NACIONAL DE ARGENTINA, LA PENSION SOLO TRIBUTA EN ARGENTINA. ESTARIA EXENTA EN ESPAñA. EN LOS DEMAS CASOS DE RESIDENTES EN ARGENTINA, ESPAñOLES U OTRA NACIONALIDAD, LA PENSION PUBLICA SOLO PUEDE SOMETERSE A IMPOSICION EN ESPAñA. EN ESTE CASO, SE GRAVA APLICANDO LA ESCALA DE GRAVAMEN PREVISTA EN EL ARTICULO 25 DEL T.R. DE LA LEY DEL IRNR.
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