Skip to content
V2338-25 ·3 December 2025 ·consulta-vinculante Medium impact
Tax

UK public pensions for UK residents in Spain are exempt from Spanish income tax

A UK resident in Spain enquires about the taxation of a British Armed Forces pension. The DGT determines that if the beneficiary is a UK national, the pension is only taxable in the UK and is exempt in Spain under the double taxation treaty.

In 6 key points

Lifecycle

2025-12-03PublishedPublished 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