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V0981-14 ·7 April 2014 ·consulta-vinculante Medium impact
Tax

Rescue of a pension fund by a non-resident is taxable in Spain only if derived from public sector services

A public servant who moves his residence to France asks how the rescue of his pension fund in capital is taxed. The DGT examines three scenarios based on the nature of the fund and the application of the Spanish-French Double Taxation Convention.

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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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