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V1940-15 18 June 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · doble imposición

Dutch pension taxation depends on whether earned through public services

A Spanish resident asks whether she must pay Spanish tax on a Dutch pension with withholdings. The DGT clarifies that fiscal treatment depends on whether the pension arises from prior employment or public services rendered to the Dutch state.

The question raised

Question raised: Whether it must be taxed in Spain for this latter pension received from the Netherlands, upon which deductions are made in that country.

The DGT's ruling

If the pension is for previous employment other than for services to the Dutch State, it is taxed exclusively in Spain as income from employment. If the pension is paid for services rendered to the Dutch State or its subdivisions, it may also be taxed in the Netherlands and will be exempt in Spain, applying the exemption with progressivity. These criteria also apply to pensions of spouses or children of the employee.

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