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A resident in Andorra asks whether pensions from Spanish social security (INSS) and private mutuals are subject to source withholding. The DGT states that the treatment depends on whether the INSS pension arises from private employment, public administration, or whether the mutual is classified as another type of income.
Residents must determine the source of their pension income to correctly assess whether source withholding applies.
The fiscal team reviews your specific situation.
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