Search the BOE, with consequences

Enter a reference (BOE-A-2026-...), a regulation, or a topic. 23 results.

All TaxLabourCorporateData & GDPRImmigrationInsolvencySubsidiesAdministrativeEconomic Criminal
LOW
Tax

Las pensiones públicas de España para nacionales españoles residentes en Francia tributan exclusivamente en España

V1675-26

MEDIUM
Tax

Public pensions and state passive class pensions: initial amount caps and 2026 revaluation

BOE-A-2026-6977

IN FORCE TODAY
MEDIUM
Tax

Tax declaration obligation depends on exceeding income thresholds

V0269-26

CRITICAL
Tax

Public pensions are revalued from 1 January 2026, with effects from 29 December 2025

BOE-A-2026-2548

IN FORCE TODAY
MEDIUM
Tax

Initial amounts of public pensions capped from 1 January 2026

BOE-A-2026-1484

IN FORCE TODAY
MEDIUM
Tax

60% deduction available for foreign social security pensions in La Palma

V2561-25

LOW
Tax

Taxation of pensions and rental income in Spain depends on taxpayer's fiscal residence

V2413-25

MEDIUM
Tax

Pension plan and public pension benefits taxed only in the recognised beneficiary

V2381-25

MEDIUM
Tax

UK public pensions for UK residents in Spain are exempt from Spanish income tax

V2338-25

LOW
Tax

UK state pensions received by British nationals may be exempt in Spain

V1380-25

MEDIUM
Tax

Spanish citizen resident in France taxed only in Spain on public pension

V0792-25

MEDIUM
Tax

Spanish nationals residing in Spain are only taxed on Salvadoran public pensions in Spain

V2636-24

MEDIUM
Tax

UK public pensions of Spanish nationals resident in Spain are only taxed in Spain

V3253-23

MEDIUM
Tax

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

V3254-23

MEDIUM
Tax

Italian state pensions paid to a Spanish resident are taxable only in Italy under certain conditions

V0790-23

MEDIUM
Tax

UK public pensions taxed in Spain if beneficiary is Spanish national

V2460-21

MEDIUM
Tax

No obligation to declare IRPF if earned income below 22,000 euros

V1778-21

MEDIUM
Tax

No declaration required for disability pension under €22,000

V1002-20

MEDIUM
Tax

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

V3474-16

LOW
Tax

Las pensiones públicas suizas pueden computarse para calcular el tipo de gravamen en España

V1197-16

LOW
Tax

Tratamiento fiscal de las pensiones públicas de Francia pagadas a residentes en España

V1067-16

LOW
Tax

Las pensiones de Francia tributan en España si el contribuyente es residente fiscal en territorio español

V3183-15

MEDIUM
Tax

French pensions are taxable in Spain unless paid by the French state

V1825-15

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