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V2466-14 22 September 2014 · SG de Fiscalidad Internacional Criterion in force
IRNR · pensión de jubilación

Public sector pensioners resident in France taxed in Spain

A retired public servant resident in France asks how to tax his Spanish state pension. The DGT states that, under the double taxation treaty with France, the pension is only taxable in Spain.

The question raised

The manner in which taxation must be applied in Spain.

The DGT's ruling

According to Article 19.2 of the Spanish-French Convention, pensions paid by a State for services rendered to it may be taxed only in that State. As the recipient is a Spanish national, the pension may only be taxed in Spain. In this specific case, the competence for the collection of the Non-Resident Income Tax corresponds to the Provincial Council of Vizcaya, as it derives from employment rendered in Basque territory.

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