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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 20 results.
Criterios de residencia fiscal en España y aplicación de la LIRPF
V1632-26
UK public pensions for UK residents in Spain are exempt from Spanish income tax
V2338-25
Spanish citizen resident in France taxed only in Spain on public pension
V0792-25
Spanish nationals residing in Spain are only taxed on Salvadoran public pensions in Spain
V2636-24
Spanish State Pension paid by US resident: Spain retains IRNR, no refund if correct
V2448-24
Spanish public pensioner resident in US taxed in Spain under IRNR
V1743-24
Public pensions of a Civil Guard member residing in France are taxed exclusively in Spain
V3254-23
UK public pensions of Spanish nationals resident in Spain are only taxed in Spain
V3253-23
Italian state pensions paid to a Spanish resident are taxable only in Italy under certain conditions
V0790-23
Pensions from Andorra paid as capital are taxed only in Spain
V2996-17
La obligación de declarar el IRPF depende de la naturaleza de la pensión extranjera y de no superar los límites legales
V4694-16
Tax treatment of German pensions in Spain: taxation and disability exemptions
V2180-16
Las pensiones públicas suizas pueden computarse para calcular el tipo de gravamen en España
V1197-16
Las pensiones de Alemania percibidas por un residente en España tributan según el Convenio de Doble Imposición
V3678-15
Tratamiento fiscal de las pensiones de Alemania percibidas por residentes en España
V2519-15
Las pensiones de Alemania percibidas por un residente en España pueden estar sujetas a tributación en España según el Convenio
V2518-15
Tax treatment in Spain of pensions from Sweden under the Double Taxation Agreement
V0255-15
Public pension and state pay taxed in Spain if beneficiary is not French national and resides in France
V2115-14
US widow's pensions may be taxable in Spain depending on nature and treaty
V1440-14
British state pension taxed in Spain under IRPF rules
V0426-14
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