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V3130-16 ·5 July 2016 ·consulta-vinculante Medium impact
FISCAL

Foreign pension benefits considered as earnings from employment

A retiree asks about the taxation of benefits from a foreign pension scheme into which their company made contributions during a business trip. The DGT states that, as the scheme is not regulated by Spanish law or Directive 2003/41/CE, the specific treatment under the Personal Income Tax Law for pension schemes does not apply, and instead the general treatment for earnings from employment applies.

In 5 key points

Lifecycle

2016-07-05PublishedPublished 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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