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V0960-18 ·11 April 2018 ·consulta-vinculante Medium impact
FISCAL

Swiss pension income of a Spanish resident is taxable in Spain (except under the treaty)

A Spanish resident asks whether they must declare Swiss pension income in their Spanish personal income tax return. The DGT responds that, under the Spanish-Swiss Double Taxation Agreement, such income is only subject to taxation in Spain.

In 6 key points

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2018-04-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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