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V2596-14 30 October 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pensión

Dutch pensions taxed in Spain based on services rendered to Dutch state

A Spanish resident asks whether she must pay tax on a Dutch pension and on arrears received. The DGT states that taxation depends on whether the pension arises from services rendered to the Dutch state, and that arrears should be attributed to the year in which they become due.

The question raised

1.) Whether the pension received from the Netherlands is taxed in Spain.

The DGT's ruling

If the pension does not derive from services to the Dutch State, it is taxed exclusively in Spain. If it derives from services to the Dutch State, it may be taxed in the Netherlands and will be exempt in Spain, although the exemption will be applied with progressivity. Arrears must be attributed to the tax period in which they become due, which in this case is the year in which the Dutch Government orders the payment.

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