Skip to content
V2129-24 ·2 October 2024 ·consulta-vinculante Medium impact
Tax

ESA pension of former employee taxed by Spanish IRPF for resident fiscal in Spain

A Canadian national resident for tax purposes in Spain receives a pension from the European Space Agency. The DGT concludes that the exemption provided in Article XVIII of Annex I of the ESA Convention does not apply to pensions of former staff, meaning the pension is subject to Spanish IRPF.

In 6 key points

Lifecycle

2024-10-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

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