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MEDIUM
FISCAL

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

V2343-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2343-25
Published
3 Dec 2025

Summary

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.

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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