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V2781-14 ·15 October 2014 ·consulta-vinculante Medium impact
Tax

NATO pensions received by residents in Spain are subject to Personal Income Tax (IRPF)

A resident in Spain inquired whether the NATO pension received following the death of their spouse was tax-exempt. The DGT responds that the exemption under the Ottawa Convention applies only to salaries and emoluments of active officials, not to pensions.

In 6 key points

Lifecycle

2014-10-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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