TRIBUTACION DE UNA PENSION DEVENGADA EN HOLANDA Y ABONADA A UN RESIDENTE EN ESPAñA.
EN EL CONVENIO SUSCRITO CON LOS PAISES BAJOS PARA EVITAR LA DOBLEIMPOSICION 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 HOLANDA, DEJANDOLA EN ESPAñA EXENTA PERO DEBIENDOLA TENER EN CUENTA PARA CALCULAR EL IMPUESTO CORRESPONDIENTE A LAS RESTANTES RENTAS.
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