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V2094-17 ·4 August 2017 ·consulta-vinculante Medium impact
FISCAL

Spain may tax and withhold on individual pension payments to a Thai resident

A Spanish financial entity asks whether it must withhold tax on payments from an individual pension plan to a beneficiary resident in Thailand. The DGT responds that, as these are not specifically regulated by the double taxation treaty, Spain may tax such income and must apply the corresponding withholding.

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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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