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V3131-16 ·5 July 2016 ·consulta-vinculante Medium impact
FISCAL

Foreign private pension benefits considered as income from employment

A retired person enquires about the taxation of benefits from a foreign private pension scheme funded by their employer during a business trip. The DGT responds that, as the scheme is not regulated in Spain or under Directive 2003/41/CE, it is governed by general rules on income from employment.

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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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