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V1675-26 ·19 June 2026 ·consulta-vinculante Medium impact
Tax

Las pensiones públicas de un nacional español residente en Francia tributan exclusivamente en España

Una ciudadana española residente en Francia pregunta dónde debe tributar por su pensión pública del INSS. La DGT resuelve que, según el Convenio con Francia, la potestad tributaria corresponde exclusivamente a España.

Lifecycle

2026-06-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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