Doctrine by topic · DGT Observatory

Exemption With Progressivity: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 9 rulings · 2014–2020

Current position

Tax residents in Spain are taxed on their worldwide income. According to the Convention with the Netherlands, income from employment or pensions for services to the Dutch State that may be taxed in said country shall be exempt in Spain. However, the method of exemption with progressivity will be applied to determine the tax rate applicable to the taxpayer's remaining income.

The DGT's position has remained constant throughout the analyzed sequence. From 2014 to 2020, the administration has reiterated that income exempt under conventions with the Netherlands (real estate gains, dividends, or state pensions) requires the application of exemption with progressivity to calculate the average tax rate.

Analysis based on 8 of 9 rulings with a stated position. Updated 29 September 2026.

Rulings on this topic

10
V1940-15 18 Jun 2015

Dutch pension taxation depends on whether earned through public services

SG de Impuestos sobre la Renta de las Personas Físicas
doble imposiciónexención con progresividadresidencia habitualrendimiento del trabajoconvenio de doble imposición LIRPF — Ley 35/2006 del IRPF art. 9LIRPF — Ley 35/2006 del IRPF art. 17
Affects CompanyExpat · Non-residentIndividual
V2596-14 30 Oct 2014

Dutch pensions taxed in Spain based on services rendered to Dutch state

SG de Impuestos sobre la Renta de las Personas Físicas
pensiónconvenio de doble imposiciónexención con progresividadrendimientos del trabajoimputación temporal LIRPF — Ley 35/2006 del IRPF art. 9LIRPF — Ley 35/2006 del IRPF art. 14.2
Affects CompanyExpat · Non-residentIndividual

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