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V2413-25 ·10 December 2025 ·consulta-vinculante Low impact
Tax

Taxation of pensions and rental income in Spain depends on taxpayer's fiscal residence

The consultant asks how pensions and rental income will be taxed in Spain if they move to live in Italy. The DGT explains that fiscal residence will determine whether income is taxed on a worldwide basis through the IRPF or only on Spanish-sourced income through the IRNR.

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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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