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V2604-16 13 June 2016 · SG de Fiscalidad Internacional Criterion in force
IRNR · prejubilación

Pensions from Cuban residents may be taxable in Spain under IRNR

A Cuban tax resident asks whether amounts received under a pension agreement with a Spanish entity are subject to Spanish tax. The DGT states that such earnings, arising from prior employment in Spain, are subject to the Tax on Income of Non-Residents.

The question raised

Cuestión planteada En relación con las retribuciones derivadas del acuerdo de prejubilación, plantea 3 preguntas:

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