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V2087-17 ·4 August 2017 ·consulta-vinculante Medium impact
FISCAL

UK pension received by a UK resident in Spain is treated as employment income

A Spanish tax resident inquired about how to tax a one-off UK pension received in Spain. The DGT determines that, under the double taxation agreement, the income is taxable in Spain and classified as employment income.

In 5 key points

Lifecycle

2017-08-04PublishedPublished 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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