Skip to content
Back to index
V1135-26 19 May 2026 · SG de Fiscalidad Internacional Criterion in force
IRPF · residencia fiscal

A former Dutch postal employee's pension is only taxable in Spain

A Spanish tax resident enquires about the taxation of a single pension from the Netherlands, arising from public and private sector services after privatisation. The DGT determines that, as rights have been transferred to the private system, the pension is considered private and only taxable in Spain.

The question raised

Question raised

The DGT's ruling

The pension received by a resident in Spain, although derived from services initially rendered to the Dutch State, is covered by Article 19 of the Convention with the Netherlands. Since all rights were transferred to the pension system of a private entity following the privatization of the service, the pension is not considered public. Therefore, the entirety of the pension may only be subject to taxation in Spain as the State of residence.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Email
Contact