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A retiree asks whether transferring US pension funds to an IRA or a Spanish pension plan triggers Spanish taxation. The DGT states that direct transfers to a US pension fund (such as an IRA) are tax-free in Spain, but if the contributor receives the funds or moves them to Spain, it is considered income from employment.
Cuestión planteada Posibilidad de que las cantidades sean transferidas a un "Individual Retirement Account" en Estados Unidos o a un plan de pensiones en España sin consecuencias fiscales.
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