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V1478-14 ·4 June 2014 ·consulta-vinculante Medium impact
Tax

Pensions from a public entity with industrial or commercial activity are taxed only in the resident state

A French citizen resident in Spain asks whether pension from a French public company is taxed in Spain or France. The DGT determines that, as the entity has industrial or commercial activity, the pension is taxed exclusively in Spain.

In 5 key points

How it affects those involved

Residents of Spain of pensions from public entities with industrial or commercial activity are subject to taxation only in Spain, regardless of the country of origin of the pension.

Lifecycle

2014-06-04PublishedPublished 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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