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V2343-25 ·3 December 2025 ·consulta-vinculante Medium impact
Tax

Spanish private pensions paid to Costa Rican residents are only taxed in Costa Rica

A Spanish citizen moving to Costa Rica asks how his private pension will be taxed. The DGT states that, under the Spain-Costa Rica double taxation treaty, such a pension is only subject to taxation in the country of residence.

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2025-12-03PublishedPublished 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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