LAS RETRIBUCIONES Y PENSIONES ABONADAS DESDE ESPAñA A PERSONAS FISICAS RESIDENTES EN HOLANDA, ¿TRIBUTAN EN ESPAñA?
CUANDO LA PENSION SEA ABONADA DIRECTAMENTE O CON CARGO A FONDOS CONSTITUIDOS POR EL PROPIO ESTADO ESPAñOL, ES ESTE QUIEN POSEE LA POTESTAD TRIBUTARIA. PARA EL RESTO DE REMUNERACIONES Y PENSIONES ESTA ESTABLECIDO EL DERECHO DE IMPOSICION A FAVOR DEL ESTADO DE RESIDENCIA.
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