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V0977-14 ·7 April 2014 ·consulta-vinculante Medium impact
Tax

UN retirement pension is taxable in Spain if the beneficiary is a fiscal resident

A UN retiree asks whether their pension is tax-exempt in Spain upon relocating. The DGT states that once service cessation occurs, tax exemptions for officials cease and the pension becomes taxable under Spanish personal income tax.

In 6 key points

Lifecycle

2014-04-07PublishedPublished 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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