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V2693-15 ·17 September 2015 ·consulta-vinculante Medium impact
Tax

UK state pensions taxable only in UK under certain conditions

A Spanish tax resident of British nationality asks whether their UK state pension should be taxed in Spain or UK. The DGT determines that, under the double taxation treaty, such pensions may be taxed exclusively in the UK if not paid for services within a state economic activity.

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2015-09-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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