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V0647-19 ·26 March 2019 ·consulta-vinculante Medium impact
FISCAL

Foreign pension scheme not established as a pension plan is treated as employment income

A worker asks whether receiving a foreign employer's pension scheme is governed by pension plan rules. The DGT responds that, as the scheme is not established under Spanish law, the payment constitutes employment income and the right of withdrawal is part of the estate.

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2019-03-26PublishedPublished 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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