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Public Service: 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 8 rulings · 2014–2025

Current position

Pensions paid by a State for services rendered to it may only be subject to taxation in that State. There is an exception in international treaties that allows the State of residence to tax the pension if the recipient is a resident and a national of said State. If both requirements (residence and nationality in the State of residence) are met, the taxing power rests exclusively with the latter.

The DGT's position remains constant in the application of the general rule of taxation in the paying State for services rendered. The evolution shows a systematic application of the nationality and residence exception contained in the various international treaties analyzed. No changes in criterion are observed, but rather the application of the same legal logic to different treaties.

Analysis based on 8 of 8 rulings with a stated position. Updated 2 October 2026.

Rulings on this topic

8
V2693-15 17 Sept 2015

UK state pensions taxable only in UK under certain conditions

SG de Impuestos sobre la Renta de las Personas Físicas
residencia fiscalrenta mundialconvenio de doble imposiciónfunción públicapensión LIRPF — Ley 35/2006 del IRPF art. 2LIRPF — Ley 35/2006 del IRPF art. 5
Affects CompanyExpat · Non-residentIndividual

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