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V0198-16 21 January 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Tax residency and taxation of civil servant pensions depend on residence in Colombia

A civil servant planning to retire and reside in Colombia for at least six months a year seeks advice on their tax obligations. The DGT explains that taxation will depend on whether tax residency is established in Spain or Colombia and how the Double Taxation Convention is applied.

The question raised

Question raised: Tax obligations.

The DGT's ruling

If the consultant maintains their tax residence in Spain, they shall be taxed on their worldwide income under the Personal Income Tax (IRPF). If they are a resident in Colombia, the civil servant pension paid by the Spanish State shall be taxed solely in Spain pursuant to the Double Taxation Convention. In the event of being a resident in Colombia, they must also be taxed in Spain for the imputation of income from the dwelling they maintain in Spanish territory through the Non-Resident Income Tax (IRNR).

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