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V0697-18 ·15 March 2018 ·consulta-vinculante Medium impact
FISCAL

Dutch pensions may be taxed in origin and exempt in Spain with progressive exemption

A Spanish resident asks whether her Dutch municipal pension is exempt in Spain under the double taxation treaty. The DGT explains that depending on whether the pension is considered paid by public service or not, it may be taxed in the Netherlands and exempt in Spain under the progressive exemption rule.

In 5 key points

How it affects those involved

Residents in Spain receiving Dutch pensions may benefit from a progressive exemption under the double taxation treaty, depending on the nature of the pension payments.

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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