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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

Question posed: Whether there is an obligation to include, in the 2016 Personal Income Tax (IRPF) return in Spain, the amounts of Canadian pensions.

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What is published here, applied to a company or a specific case. The first meeting is free.

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