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V2449-24 ·4 December 2024 ·consulta-vinculante Medium impact
Tax

US Teachers' Pensions in Spain: CDI Spain-US Regime and Double Taxation Relief

A married couple resident for tax purposes in Spain, both US citizens and one also Spanish national, receives pensions from their teaching activities at a public university in Texas: one from the private ORP programme and another from US Social Security. They ask how these pensions are taxed in Spain and how double taxation is avoided with the United States.

In 6 key points

How it affects those involved

The regime establishes the tax treatment of foreign pensions for Spanish residents, particularly those from US public sector teaching, and ensures compliance with tax treaties to prevent double taxation.

Lifecycle

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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