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V3253-23 ·19 December 2023 ·consulta-vinculante Medium impact
Tax

UK public pensions of Spanish nationals resident in Spain are only taxed in Spain

A Spanish national resident in Spain enquires about the taxation of their UK public pension. The DGT states that, under the Spain-UK double taxation treaty, such pensions are only subject to taxation in Spain.

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2023-12-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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