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V2411-25 ·10 December 2025 ·consulta-vinculante Low impact
Tax

Private pension withdrawal by an Indonesian resident may be taxable in Spain under IRNR

An Indonesian tax resident enquires about the taxation of a private pension withdrawal as capital. The DGT determines that, as it is neither a pension from prior employment nor from a public system, the double taxation treaty's clause on other incomes applies, along with Spanish IRNR rules.

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2025-12-10PublishedPublished 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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