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V2834-17 ·2 November 2017 ·consulta-vinculante Medium impact
FISCAL

Pensions insurance premiums may be taxable in Spain if linked to prior Spanish employment

A bank asks whether life and savings insurance premiums paid to a Brazilian retiree are taxable in Spain. The DGT rules that as these are additional remuneration for prior employment, the Spanish-Brazilian Double Taxation Convention applies, and Spain may tax the portion derived from activities carried out in Spain.

In 6 key points

Lifecycle

2017-11-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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