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MEDIUM
FISCAL

Colombian public sector pensions taxed in Spain only if beneficiary is Spanish resident and national

V2339-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2339-25
Published
3 Dec 2025

Summary

A Spanish resident enquires about the taxation of a Colombian state pension paid for services rendered in Colombia. The DGT clarifies that such pensions are taxed exclusively in Colombia, except where the beneficiary is a Spanish resident and national.

In 6 key points

Lifecycle

2025-12-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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