Spain non lucrative visa: Understanding pension taxation for UK government pensions in Spain

Last Updated on April 18, 2026 by Bruno Bianchi

Question

We will be applying for our Spain non lucrative visa during 2025. My understanding is that my UK police service pension remains taxed in the UK and does not trouble the Spanish income tax system. (I think ‘Government’ pensions of all countries remain taxed in their country of origin.) Can anyone just confirm this, please?

Answers

These are the answers of Spainguru’s Facebook group members:

“Yep.”

“Yes, that is correct. You do not pay tax in Spain on your government pension. My husband has one.”

“But it has to be declared in Spain?” – “Yes, it does, but they can’t tax you on it.”

“You declare the pension here in Spain, and on your annual tax declaration, you send your P60 to show the tax paid. It is then calculated to see if you owe any extra tax to Spain. You won’t pay tax on the amount you’ve already paid. Remember the thresholds are lower in Spain.”

“Under Article 18(2)(a) of the 2013 UK-Spain Double Taxation Treaty, government service pensions, such as those received from UK police service employment, are taxable only in the UK.

These pensions are not subject to Spanish income tax, provided they qualify as government pensions under the treaty’s definitions.
Key points to note:

Government Pension Definition: A pension qualifies if paid by or from funds established by the UK government or local authorities in respect of services rendered to the government.

Exceptions: If the recipient is both a resident and a national of Spain, the pension may be taxable in Spain under Article 18(2)(b).

Private or non-government pensions (e.g., UK State Pension) follow different rules and are generally taxable in Spain if you’re a Spanish tax resident.

I recommend consulting a tax advisor experienced in UK and Spanish tax matters to ensure treaty application and compliance.

Professional advisors: https://spainguru.es/consultations-immigration-tax/
UK Spain Tax treaty: https://www.gov.uk/govern…/publications/spain-tax-treaties“

“Can anyone please confirm that the same applies to the Teachers Pension Scheme for England? I have heard conflicting views.”

“My teachers pension has been accepted so far. I checked the scheme number on the government website.

Unfortunately, I do know that this can change as a friend was a nurse and for the first few years was not taxed in Spain, then her nurses pension scheme was changed in the UK, and now she has to pay tax in Spain.”

Conclusion

According to Spainguru’s Facebook group members, UK government pensions, such as police service pensions, are typically only taxed in the UK under the UK-Spain Double Taxation Treaty. However, they must still be declared in Spain.

The tax treaty specifies that these pensions are exempt from Spanish taxation unless the recipient is both a resident and a national of Spain. Private or non-government pensions are subject to different taxation rules and may be taxed in Spain.

It’s recommended to consult a tax professional to ensure compliance with the applicable regulations.

Join our community!

Make sure to join our dedicated Spanish Non Lucrative Visa group here!

Bruno Bianchi CEO & Spain Immigration Expert

Bruno Bianchi is the founder and CEO of Spainguru, Spain's largest expat immigration community with 150,000+ members. Since 2014 he has helped thousands of people relocate to Spain through expert guides, webinars and vetted professional services covering visas, residency, taxes and life in Spain.

See Full Bio

Spain Non-Lucrative Visa Spain Digital Nomad Visa Spanish Residency Taxes in Spain for Expats Moving to Spain