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V0255-15 22 January 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · renta mundial

Tax treatment in Spain of pensions from Sweden under the Double Taxation Agreement

A Spanish resident asks whether pensions received from Sweden must be declared. The DGT states that, under the Double Taxation Agreement, such pensions must be included in the Spanish tax return as income from employment.

The question raised

Whether said pension must be included in the individual income tax return.

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