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V0578-16 ·11 February 2016 ·consulta-vinculante Medium impact
FISCAL

Swiss pension taxed in Spain as income from work, except under double taxation treaty

A Spanish resident asks whether a Swiss public pension paid by a Swiss public institution is taxable in Spain. The DGT responds that, generally, such pensions are considered income from work in Spain, unless the conditions of nationality and public origin are met for taxation in Switzerland.

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2016-02-11PublishedPublished 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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