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V2824-15 ·29 September 2015 ·consulta-vinculante Medium impact
Tax

UN pension pays Spanish income tax if beneficiary is tax resident

A UN retiree asks whether their pension is tax-exempt in Spain upon moving to reside there. The DGT responds that upon retirement and cessation of official status, tax exemptions lapse and the pension is subject to Spanish personal income tax.

In 6 key points

Lifecycle

2015-09-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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