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A resident in Spain inquired whether the NATO pension received following the death of their spouse was tax-exempt. The DGT responds that the exemption under the Ottawa Convention applies only to salaries and emoluments of active officials, not to pensions.
Question posed: Whether said pension is exempt from Personal Income Tax in Spain, given that the 1951 Ottawa Treaty provides that salaries and other emoluments received directly from NATO are exempt from taxation.
The status of official and the tax exemptions under the Ottawa Convention cease upon the termination of service due to retirement. Therefore, the pension received by a resident in Spain must be taxed as income from employment pursuant to Article 17 of the LIRPF. The exemption for salaries and emoluments does not extend to pensions following the cessation of activity.
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