Skip to content
Back to index
V0424-14 17 February 2014 · SG de Fiscalidad Internacional Criterion in force
IRPF · residencia fiscal

UN UN Secretary-General's pension is taxable in Spain

A retired UN employee residing in Spain asks whether their pension is tax-exempt. The DGT states that tax exemption for UN staff ends upon retirement.

The question raised

Is the retirement pension of a former UN official exempt?

The DGT's ruling

The tax exemption for UN officials ceases upon the termination of service through retirement. As a tax resident in Spain, the taxpayer is subject to taxation on their worldwide income. Therefore, pensions for former UN officials are subject to Personal Income Tax (IRPF) in Spain.

Book your free first meeting