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V0517-20 ·4 March 2020 ·consulta-vinculante Medium impact
Tax

European Patent Office retirement pensions must be subject to Spanish Income Tax (IRPF)

A retiree and former European Patent Office official has enquired whether their pension, paid from Munich, is exempt from taxation in Spain. The Directorate-General for Taxes (DGT) has ruled that such pensions are not exempt and must be taxed as employment income.

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2020-03-04PublishedPublished 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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