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V2604-16 ·13 June 2016 ·consulta-vinculante Medium impact
FISCAL

Pensions from Cuban residents may be taxable in Spain under IRNR

A Cuban tax resident asks whether amounts received under a pension agreement with a Spanish entity are subject to Spanish tax. The DGT states that such earnings, arising from prior employment in Spain, are subject to the Tax on Income of Non-Residents.

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2016-06-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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