Doctrine by topic · DGT Observatory

Nationality: 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 19 rulings · 2014–2025

Current position

Pensions paid by a State for services rendered to it are only taxed in that State if the beneficiary holds its nationality. If the beneficiary is a resident and a national of the State of residence, the taxing power shifts to the latter. In the event that the income is not taxed in the source State for this reason, it shall be used to calculate the average tax rate in the State of residence.

The DGT's position remains constant in the application of the nationality clauses contained in treaties to determine the taxing power over public pensions. The doctrine systematically applies the nationality exception to shift taxation to the State of residence when both requirements are met. No changes in interpretation are observed, only the application to different bilateral treaties.

Analysis based on 18 of 19 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

19
V2630-22 27 Dec 2022

Brazilian remote workers' income taxed in Spain if Spanish national

SG de Fiscalidad Internacional
residencia fiscalrentas del trabajoconvenio de doble imposicióntrabajo telemáticonacionalidad LIRPF — Ley 35/2006 del IRPF art. 2LIRPF — Ley 35/2006 del IRPF art. 9.1
Affects CompanyExpat · Non-residentIndividual
V2460-21 29 Sept 2021

UK public pensions taxed in Spain if beneficiary is Spanish national

SG de Impuestos sobre la Renta de las Personas Físicas
pensiones públicasresidencia fiscalrentas exentas con progresividaddoble imposiciónrendimientos del trabajo LIRPF — Ley 35/2006 del IRPF art. 2LIRPF — Ley 35/2006 del IRPF art. 5
Affects CompanyExpat · Non-residentIndividual
V4544-16 20 Oct 2016

Pensions from Australia taxed only in Spain for Spanish tax residents

SG de Impuestos sobre la Renta de las Personas Físicas
renta mundialresidencia fiscalconvenio de doble imposiciónrendimiento del trabajopensión LIRPF — Ley 35/2006 del IRPF art. 2LIRPF — Ley 35/2006 del IRPF art. 5
Affects CompanyExpat · Non-residentIndividual
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
V2616-15 8 Sept 2015

Japanese public school teachers' pay only taxable in Japan if Japanese nationals

SG de Fiscalidad Internacional
funciones de carácter públicodoble imposiciónconvenio entre estadosremuneracionesfuncionarios públicos Convenio entre España y Japón para evitar la doble imposiciónLGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V2466-14 22 Sept 2014

Public sector pensioners resident in France taxed in Spain

SG de Fiscalidad Internacional
pensión de jubilaciónresidencia fiscalconvenio de doble imposiciónconcierto económicoservicios prestados Convenio entre España y Francia para evitar la doble imposiciónLIRPF — Ley 35/2006 del IRPF art. 9.1
Affects CompanyExpat · Non-residentIndividual
V1592-14 20 Jun 2014

Swiss pension taxed only in Spain if not public sector pension

SG de Fiscalidad Internacional
doble imposiciónresidencia fiscalpensiónconvenio internacionalnacionalidad Convenio Hispano-Suizo para evitar la doble imposiciónLGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual

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