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V3254-23 ·19 December 2023 ·consulta-vinculante Medium impact
Tax

Public pensions of a Civil Guard member residing in France are taxed exclusively in Spain

A former Civil Guard member residing in France and holding Spanish nationality asks where his Spanish public pension should be taxed. The DGT determines that, as a Spanish national, tax jurisdiction lies exclusively 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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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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