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V2115-14 1 August 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Public pension and state pay taxed in Spain if beneficiary is not French national and resides in France

A former public servant resident in France asks where her Spanish pension and other income from Spain should be taxed. The DGT determines that, as the exemption conditions under the double taxation treaty are not met, the pension and public remuneration are subject to Spanish IRNR taxation.

The question raised

Tax residence of the taxpayer. Where the pension received during 2013 must be taxed (in Spain or in France) and, in the event that it must be taxed in Spain, which tax return form must be used. Personal Income Tax (IRPF) rate. Subject to withholding in Spain on the pension.

The DGT's ruling

If the individual is a resident in France, the Spanish public pension is only taxable in Spain if they are not a French national. Private pension funds are taxable in France as 'other income'. Salaries for services rendered to the Spanish Administration are taxable in Spain via IRNR at a rate of 24.75% if the work was performed in France but is not taxable there.

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