Skip to content
Back to index
V3183-15 20 October 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Pensions from France are taxable in Spain if the beneficiary is a tax resident in Spanish territory

A query is made as to whether individuals receiving pensions in France must declare them in Spain. The DGT responds that, if they are tax residents in Spain, they must be taxed on their worldwide income, although the Convention with France may determine which State has taxing authority depending on the type of pension.

The question raised

Question posed: Whether they have an obligation to declare in Spain the pensions they receive from France.

The DGT's ruling

If the taxpayer is a tax resident in Spain, they shall be taxed on their worldwide income, including pensions from France, unless the Spanish-French Convention assigns taxing authority to France (in the case of public pensions). Private or former employment pensions usually tax in Spain. If they are not tax residents in Spain, pensions from France are not considered income from a Spanish source and are not subject to Non-Resident Income Tax.

Email
Contact