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V2613-15 ·8 September 2015 ·consulta-vinculante Medium impact
FISCAL

Social security and Swiss pension funds may be fully taxable in Spain under the Switzerland treaty

A Spanish tax resident enquired whether Swiss retirement pensions should be fully or partially taxable. The DGT replied that, unless the Switzerland double taxation treaty's public remuneration rules apply, these pensions are income from work and must be fully included.

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2015-09-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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