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V0426-14 ·17 February 2014 ·consulta-vinculante Medium impact
Tax

British state pension taxed in Spain under IRPF rules

A British national resident in Spain asks whether their British state basic pension, funded by the UK government and private companies, is subject to Spanish taxation. The DGT rules that as it is not a public pension for public sector services, the double taxation treaty applies.

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2014-02-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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