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V0425-14 17 February 2014 · SG de Fiscalidad Internacional Criterion in force
IRPF · residencia fiscal

UN pensions of retired UN staff are subject to Spanish IRPF

A Spanish resident with non-lucrative residence asks about tax obligations on receiving a UN pension. The DGT states that upon retirement, the individual loses public servant exemptions and must pay tax on worldwide income in Spain.

The question raised

What are the tax obligations in Spain for the applicant

The DGT's ruling

The status of United Nations official and the associated tax exemptions cease upon the termination of service through retirement. Therefore, a retiree who is a tax resident in Spain must include their entire income in their tax base, including the UN pension, paying Personal Income Tax (IRPF) on their worldwide income.

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