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V0168-25 ·13 February 2025 ·consulta-vinculante Low impact
Tax

Benefits from an inherited pension plan are not subject to Inheritance Tax if they are included in the taxable base of Non-Resident Income Tax

A German resident enquires about the taxation of a pension plan inherited from a Spanish resident father. The DGT states that such pension payments are not subject to succession and donations tax if they are included in the taxable base of non-resident income tax.

In 6 key points

How it affects those involved

Pension benefits inherited from a Spanish resident are exempt from succession and donations tax when incorporated into the non-resident income tax base.

Lifecycle

2025-02-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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