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V0449-26 27 February 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

If you are a Spanish tax resident, your pension is subject to IRPF withholding

A consultant resident in Spain with a Belgian address asks which country should tax their Spanish pension. The DGT responds that, as a Spanish tax resident, they must pay tax on worldwide income, and Social Security must apply the corresponding withholding.

The question raised

Question raised 1.- Being a tax resident in Spain but having a domicile in Belgium, determine the State with taxing authority to tax the pension.

The DGT's ruling

If the person is a tax resident in Spain pursuant to Article 9.1 of the LIRPF, they shall be taxed on their worldwide income, including the Spanish Social Security pension. In this case, the Social Security is obliged to apply the withholding tax on account of the IRPF. As the requirements for the special procedure are not met, the withholdings shall be applied in accordance with the general procedure.

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