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V2448-24 ·4 December 2024 ·consulta-vinculante Medium impact
Tax

Spanish State Pension paid by US resident: Spain retains IRNR, no refund if correct

A US tax resident receiving a Spanish Social Security pension and having IRNR withheld asks about taxation and refund eligibility. The DGT identifies two scenarios based on the Spain-US CDI: if the pension is public (services rendered to the Spanish State), Spain taxes exclusively, except for US nationals or immigrants; if it is a private pension paid by Social Security, tax powers are shared. In both cases, if IRNR withholdings were correctly applied, no refund is due in Spain; if there is an over-withholding, a Form 210 may be filed.

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2024-12-04PublishedPublished 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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