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V2996-17 ·20 November 2017 ·consulta-vinculante Medium impact
FISCAL

Pensions from Andorra paid as capital are taxed only in Spain

A Spanish tax resident asks whether a pension received as capital from Andorra is subject to Spanish personal income tax. The DGT responds that, as it is not a state public pension, tax authority lies solely with Spain under the Double Taxation Agreement.

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2017-11-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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