Skip to content
V1946-19 ·24 July 2019 ·consulta-vinculante Medium impact
FISCAL

A former Uruguayan public servant's pension is only taxable in Spain if the beneficiary is a Spanish resident and national

A Spanish-Uruguayan citizen resident in Spain asks whether their public service pension from Uruguay is taxable in Spain or if Uruguay can withhold taxes. The DGT rules that the pension is only subject to Spanish taxation if the beneficiary meets the conditions of Spanish residency and nationality.

In 6 key points

Lifecycle

2019-07-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The fiscal team reviews your specific situation.

Talk to the fiscal team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact