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A British pensioner working in Spain under the LIRPF special regime asks whether their UK pension should be taxed as employment income in Spain. The DGT responds that if the pension arises from activity before relocation and is not considered obtained in Spanish territory, it is not subject to this regime.
Pensioners who worked before moving to Spain and whose pensions are not derived from Spanish territory are exempt from the LIRPF special regime's taxation on employment income.
The tax team reviews your specific situation.
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