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The taxpayer asks whether they must file their IRPF return in Spain after withdrawing from a pension plan and moving to Turkey. The DGT responds that pension plan benefits are considered employment income, and tax residency in Spain will depend on whether foreign residence in Turkey is proven to exclude more than 183 days of stay.
Pension benefits are classified as employment income, and tax residency in Spain is determined by proof of foreign residence in Turkey to exclude a stay exceeding 183 days.
The tax team reviews your specific situation.
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