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V0272-18 7 February 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pensión de viudedad

French widow's pension of a civil servant only taxable in France if beneficiary resides in Spain and meets nationality requirements

A tax resident in Spain has enquired whether they must pay tax in Spain on a widow's pension originating from France. The DGT has determined that, under the double taxation treaty, such a pension can only be taxed in France.

The question raised

Taxation of said pension under Personal Income Tax (IRPF).

The DGT's ruling

According to Article 19.2.a) of the Convention between Spain and France, pensions paid by a State for services rendered to it shall be taxable only in that State. The fact that the beneficiary is the surviving spouse and not the person who rendered the services does not change the nature of the pension. Therefore, if the resident in Spain is not a Spanish national without also possessing French nationality, the pension is taxable only in France and is exempt in Spain.

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