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A resident in Spain inquires whether she must declare income from a Dutch mutual fund derived from contributions made by her deceased spouse. The DGT responds that, if it is a private pension from previous employment, it may only be taxed in Spain.
Question posed: Whether such income must be included in her Personal Income Tax return.
If the income is a pension paid in consideration of previous employment and is not a state public pension, according to the Convention between Spain and the Netherlands, it may only be subject to taxation in the State of residence of the recipient (Spain). In the event that it is a public pension for services to the Dutch State, it could also be taxed in the Netherlands, in which case Spain must eliminate double taxation. The income is classified as employment income.
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