FORMA DE TRIBUTACION DE UNA PENSION ABONADA A UN RESIDENTE EN ESPAñA, Y QUE HA SIDO DEVENGADA EN ALEMANIA.
EN EL CONVENIO SUSCRITO CON ALEMANIA PARA EVITAR LA DOBLE IMPOSI-CION SE ESTABLECE QUE: 1) SI LA PENSION ES PRIVADA SE SOMETERA A TRIBUTACION SOLO EN ESPAñA. 2) SI LA PENSION ES PUBLICA SE SOMETERA A TRIBUTACION EN ALEMANIA, DEJANDOLA EXENTA EN ESPAñA, PERO SE DEBERA TENER EN CUENTA PARA CALCULAR EL IMPUESTO CORRESPONDIENTE PARA LAS RESTANTES RENTAS.
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