TRIBUTACION DE UNA PENSION ABONADA A UN RESIDENTE EN ESPAñA Y QUE HA SIDO DEVENGADA EN FRANCIA.
SEGUN LO ESTABLECIDO EN EL CONVENIO SUSCRITO CON FRANCIA: 1) SI LA PENSION ES PRIVADA SOLO SE SOMETERA A IMPOSICION EN ESPAñA. 2) SI LA PENSION ES PUBLICA SOLO SE SOMETERA A IMPOSICION EN FRANCIA, SALVO QUE LA MISMA SEA CONCEDIDA A UNA PERSONA DE NACIONALIDAD ESPAñOLA SIN SER AL PROPIO TIEMPO SUBDITO FRANCES QUE SOLO SE SOMETERA A IMPOSICION EN ESPAñA.
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