Posted: Thu Apr 8, 2021 10:17am
For those who receive any UK public service pension taxable only in UK it is vital that the Spanish annual tax return has that income inserted by your agent in the correct box. Article 18 .1 of the DTT. 2013 has the heading Government Pensions. The Spanish version on the AEAT Tributaria web site has a quite different heading and meaning of the script which denotes the income to be inserted in the box headed CIVIL SERVICE . It is likely that if the UK income is inserted into that box, scrutiny of HMRC tax records will not find your public service pension provider . It may find an income, maybe a pension ,but really that box is for Spanish civil service pensions. Ask your agent about box 470 .....Renta Extentas Excepto para Determina el tipo de gravamen. This could be good advice .....try it with your agent before inserting into that civil service box. Mine got flipped into world wide income taxable in Spain, in error every year from 2014 ..... now trying to correct it, and HMRC are also trying to sort out this widespread problem under Article 25 ...the resolution procedure. I have seen several posts on this tax issue ......please ensure your agent has the latest software which hopefully has the correct box on the database to include in modelo 100 for 2021. The process starts for on line submissions on 7 April and ends on 30 June.