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V1528-14 ·10 June 2014 ·consulta-vinculante Medium impact
Tax

Costa Rican pensions taxed in Spain as income from work for fiscal residents

A citizen with dual nationality (Spanish and Costa Rican) seeks advice on the Spanish tax treatment of their Costa Rican retirement and widowhood pensions after relocating to Spain. The DGT determines that if the individual is a fiscal resident in Spain, these pensions must be taxed as income from work under the general tax base.

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2014-06-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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