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V3679-15 ·24 November 2015 ·consulta-vinculante Medium impact
FISCAL

Taxation of German widow's pension in Spain based on date of death

A Spanish resident asks whether her German widow's pension is tax-exempt. The DGT states that the income must be taxed in Spain as income from work, although Germany may tax it at a 5% rate if the death occurred on or after 2015.

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Lifecycle

2015-11-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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