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V1743-24 ·15 July 2024 ·consulta-vinculante Medium impact
Tax

Spanish public pensioner resident in US taxed in Spain under IRNR

A Spanish national, not a US citizen, who moved to the US in 2024 receives a Spanish public pension. The DGT determines that tax jurisdiction lies solely with Spain under CDI Spain-US Article 21.2.a), unless she acquires US nationality or immigrant status. As a non-resident in Spain, she is taxed under the pension-specific IRNR scale in Article 25.1.b) TRLIRNR, with no option to opt for IRPF due to non-residency in the EU or EEE.

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2024-07-15PublishedPublished 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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