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V0932-16 ·10 March 2016 ·consulta-vinculante Medium impact
FISCAL

Private pension withdrawal not taxable in Spain if Dominican fiscal residency proven

A consultant residing fiscally in the Dominican Republic asks whether Spanish private pension withdrawals are taxable in Spain. The DGT responds that, as it is not a pension from prior employment, Article 21 of the Double Taxation Agreement applies, and income is only taxable in the country of residence.

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2016-03-10PublishedPublished 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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