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V3474-16 ·21 July 2016 ·consulta-vinculante Medium impact
Tax

Public pensions paid by Spain to residents in Switzerland are taxable only in Spain

A Spanish citizen resident in Switzerland enquires about the taxation of their INSS pension. The DGT determines that, as it is a pension from public administration services, the Spain-Switzerland double taxation treaty allows only Spain to tax this income.

In 6 key points

Lifecycle

2016-07-21PublishedPublished 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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