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V1894-25 14 October 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pensión de funcionario

Taxation of a French public servant's pension depends on nationality and service type

A resident in Spain asks whether to declare their French state pension as sole income. The DGT explains that tax jurisdiction depends on the beneficiary's nationality and the type of service rendered by the French state.

The question raised

The taxpayer asks whether they are obliged to file an Individual Income Tax return, considering that the aforementioned pension constitutes their sole source of income.

The DGT's ruling

The pension may be taxed exclusively in France, unless the taxpayer is a resident and national of Spain without holding French nationality. If the services were rendered within the framework of an industrial or commercial activity of the French State, taxation shall be exclusive to Spain. In the event of exclusive taxation in France, Spain may take into account the exempt income for the purpose of calculating the tax on the remaining income of the resident.

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