Skip to content
Back to index
V3253-23 19 December 2023 · SG de Fiscalidad Internacional Criterion in force
IRPF · pensión pública

UK public pensions of Spanish nationals resident in Spain are only taxed in Spain

A Spanish national resident in Spain enquires about the taxation of their UK public pension. The DGT states that, under the Spain-UK double taxation treaty, such pensions are only subject to taxation in Spain.

The question raised

Question raised

The DGT's ruling

In accordance with Article 18.2.b of the Spanish-British Convention, pensions paid by a State to a natural person may be taxed exclusively in the other State if the beneficiary is a resident and national thereof. As the inquirer is a Spanish resident and national, the pension is only taxable in Spain. Therefore, the United Kingdom should not apply withholdings and, should it do so, the international double taxation deduction could not be applied in Spain.

Apply this to a real case

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

Email
Contact