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V2465-24 ·5 December 2024 ·consulta-vinculante Medium impact
Tax

Australian university pension taxed only in Spain under CDI article 18

A Spanish tax resident with dual Spanish-Australian nationality receives a pension from Australia arising from her public sector employment at an Australian university. The DGT concludes that the university is not a 'State' or 'local authority' as defined in article 19 of the CDI, thus applying article 18 of the Spain-Australia Convention, which assigns exclusive tax jurisdiction to the resident's country of residence, in this case Spain.

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2024-12-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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