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A Spanish resident asks whether her Dutch municipal pension is exempt in Spain under the double taxation treaty. The DGT explains that depending on whether the pension is considered paid by public service or not, it may be taxed in the Netherlands and exempt in Spain under the progressive exemption rule.
Question posed: Whether the two aforementioned pensions are exempt from taxation under Personal Income Tax in Spain through the application of the Convention for the avoidance of double taxation.
If pensions are received for services rendered to the State or Dutch local entities, they may be taxed in the Netherlands. In such event, these incomes shall be exempt from taxation in Spain pursuant to the Convention, but the exemption shall be applied with progressivity to calculate the tax rate for the taxpayer's other incomes. If the pensions were for previous employment not linked to services to the State or local entities, they would be taxed exclusively in Spain.
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