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V2508-21 ·6 October 2021 ·consulta-vinculante Medium impact
Tax

Transfer of Jersey pension plan to Malta deemed as work income in Spain

A Spanish resident enquires about transferring a Jersey pension plan to Malta and its subsequent withdrawal. The DGT determines that the transfer from Jersey to Malta is treated as work income and that the withdrawal from the Malta plan will be taxed exclusively in Spain.

In 6 key points

Lifecycle

2021-10-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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