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New guides on the latest Spanish tax and immigration developments.
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Un residente fiscal en España consulta sobre la tributación de una pensión única procedente de Países Bajos, originada por servicios prestados tanto en el sector público como en el privado tras una privatización. La DGT determina que, al haberse transferido los derechos al sistema privado, la pensión se considera privada y solo puede gravarse en España.
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