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V1535-14 ·11 June 2014 ·consulta-vinculante Medium impact
Tax

US private pensions are taxable in Spain except for US citizenship-based taxation

A Spanish tax resident with US nationality enquires about the taxation of US private pension and Social Security pensions. The DGT confirms that private pensions are taxable in Spain, while Social Security pensions may be taxed in the US with a deduction available in Spain.

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2014-06-11PublishedPublished 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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