Skip to content
Back to index
V1592-14 20 June 2014 · SG de Fiscalidad Internacional Criterion in force
IRNR · doble imposición

Swiss pension taxed only in Spain if not public sector pension

A person with dual Swiss and Spanish nationality residing in Spain enquires about the tax status of their Swiss pension. The DGT states that, generally, pensions are taxable in Spain, unless they are a public Swiss pension.

The question raised

Regarding the state of taxation of the pension.

The DGT's ruling

Under the Spanish-Swiss Convention, pensions paid to a resident in Spain for previous employment may only be taxed in Spain. However, if the pension is due to services rendered to the Swiss State or its public entities, since the person holds Swiss nationality, the taxing power lies with Switzerland.

Book your free first meeting