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V2180-16 19 May 2016 · SG de Fiscalidad Internacional Criterion in force
IRPF · residencia fiscal

Tax treatment of German pensions in Spain: taxation and disability exemptions

A Spanish tax resident enquires about the taxation of a pension received from Germany. The DGT clarifies that tax jurisdiction depends on the nature of the pension and the double taxation treaty, and examines the possibility of a disability exemption.

The question raised

Cuestión planteada Tributación de la pensión procedente de Alemania

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