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V2956-17 16 November 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · renta mundial

Canadian pensions may be taxable in Spain under worldwide income principle

A Spanish tax resident asks whether pensions received from Canada, already taxed there, must be declared. The DGT responds that, as a Spanish tax resident, income from worldwide sources must be taxed, including Canadian pensions as income from employment.

The question raised

Cuestión planteada Si está obligado a incluir, en su declaración por IRPF 2016 en España, los importes de las pensiones canadienses.

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