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V0568-26 ·11 March 2026 ·consulta-vinculante Medium impact
Tax

Argentine tax-exempt pension classified as capital gain

A Spanish tax resident enquires about the tax treatment of a monthly tax-exempt pension from the Argentine ANSES. The DGT determines that this pension is a capital gain to be included in the general tax base.

In 5 key points

How it affects those involved

The pension is considered a capital gain and must be included in the general tax base.

Lifecycle

2026-03-11PublishedPublished 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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