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V0696-18 ·15 March 2018 ·consulta-vinculante Medium impact
FISCAL

Dutch pensions may be taxed in Spain or exempt with progressive rates under the double taxation treaty

A Spanish resident asks whether Dutch retirement pensions from the Amsterdam municipal government are taxable in Spain or in the Netherlands. The DGT explains that the treatment depends on whether the pensions are considered paid for public services or for prior employment.

In 5 key points

How it affects those involved

Residents of Spain receiving Dutch pensions may face different tax treatments depending on the nature of the pension source.

Lifecycle

2018-03-15PublishedPublished 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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