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V4638-16 ·2 November 2016 ·consulta-vinculante Medium impact
FISCAL

Non-resident pension payments not taxable in Spain if work was done abroad

A Cuban resident asks whether his pension payments are subject to Spanish tax after ceasing to be a fiscal resident. The DGT responds that payments arising from work carried out abroad are not subject to the Tax on Income of Non-Residents.

In 6 key points

Lifecycle

2016-11-02PublishedPublished 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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