Skip to content
Back to index
V2339-25 3 December 2025 · SG de Fiscalidad Internacional Criterion in force
IRPF · función pública

Colombian public sector pensions taxed in Spain only if beneficiary is Spanish resident and national

A Spanish resident enquires about the taxation of a Colombian state pension paid for services rendered in Colombia. The DGT clarifies that such pensions are taxed exclusively in Colombia, except where the beneficiary is a Spanish resident and national.

The DGT's ruling

According to Article 18 of the Spanish-Colombian Convention, pensions paid by a State for services rendered solely to that State may be taxed only in that State. An exception exists: the State of residence may tax the pension if the natural person is a resident and national of said State. Therefore, if the inquirer is a resident in Spain and acquires Spanish nationality, the pensions shall be taxed exclusively in Spain.

Book your free first meeting