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

Las pensiones públicas de un Guardia Civil residente en Francia tributan exclusivamente en España

Un ex Guardia Civil que reside en Francia y mantiene la nacionalidad española consulta dónde debe tributar su pensión pública española. La DGT determina que, al ser de nacionalidad española, la potestad tributaria recae exclusivamente en España.

Lifecycle

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

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