Skip to content
V0449-26 ·27 February 2026 ·consulta-vinculante Medium impact
Tax

If you are a Spanish tax resident, your pension is subject to IRPF withholding

A consultant resident in Spain with a Belgian address asks which country should tax their Spanish pension. The DGT responds that, as a Spanish tax resident, they must pay tax on worldwide income, and Social Security must apply the corresponding withholding.

In 6 key points

Lifecycle

2026-02-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact