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V0425-14 ·17 February 2014 ·consulta-vinculante Medium impact
Tax

UN pensions of retired UN staff are subject to Spanish IRPF

A Spanish resident with non-lucrative residence asks about tax obligations on receiving a UN pension. The DGT states that upon retirement, the individual loses public servant exemptions and must pay tax on worldwide income in Spain.

In 6 key points

Lifecycle

2014-02-17PublishedPublished 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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