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V1380-25 ·21 July 2025 ·consulta-vinculante Low impact
Tax

UK state pensions received by British nationals may be exempt in Spain

A British citizen with tax residency in Spain asks whether they must pay Spanish tax on two UK state pensions. The DGT states that, if the individual is a British national, these pensions are only subject to UK taxation under the Double Taxation Convention.

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2025-07-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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