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MEDIUM
FISCAL

Spanish citizen resident in France taxed only in Spain on public pension

V0792-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0792-25
Published
8 May 2025

Summary

A Spanish citizen working for the Spanish Administration in France asks where her future public pension should be taxed. The DGT states that, as a Spanish national, tax liability falls exclusively on Spain under the double taxation treaty.

In 6 key points

Lifecycle

2025-05-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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