French pension and living in Spain: where it is taxed and how it is declared
If you are tax resident in Spain and receive a pension from France, the tax treaty between the two countries decides which of them taxes it: a pension for past employment is taxed in Spain, and a French public service pension is, in general, taxed in France. Grupo Avanza Consultores, tax and accounting adviser in Paterna (Valencia), checks which pensions you receive and who pays them, and declares them in your Spanish income tax return. We work remotely and reply in writing in English, with a quote before we start.
Pensions for past employment: taxed in Spain
Pensions and other similar remuneration paid to a resident of a State in consideration of past employment may be taxed only in that State (article 18 of the Spain–France double taxation convention, in force since 1 July 1997). If you are resident in Spain, your French pension for past private-sector employment is taxed here and not in France, according to the Spanish Tax Agency’s leaflet on France.
French public service pensions
Pensions paid by the French State, its territorial authorities or its public-law bodies, either directly or out of funds created by them, for services rendered to them are taxable only in France (article 19.2.a); in Spain they are exempt, with progressivity, according to the Spanish Tax Agency’s leaflet. They are taxable only in Spain if the pensioner is resident in Spain and a Spanish national without also holding French nationality (article 19.2.b): someone with both nationalities is still taxed in France. Those paid for services rendered in connection with an industrial or commercial activity of those bodies follow article 18 (article 19.3). Where the pension is taxed only in France, Spain may take it into account when calculating the tax on the rest of your income (article 24.2.c).
How it is declared in Spain
Pensions from public social security schemes and other public retirement benefits are declared as employment income (article 17.2.a of the Spanish Personal Income Tax Act); for private pensions, the classification depends on the type of scheme and is checked against its documents. Because the French payer is not obliged to withhold Spanish tax, according to the Spanish Tax Agency’s leaflet, the employment income threshold that triggers the duty to file falls from 22,000 to 15,876 euros (article 96.2.a and 3.c); a pension that is exempt in Spain is not taken into account for the duty to file (same leaflet). For income that France may tax under the convention, Spain allows a deduction for the tax paid there, not exceeding the part of the Spanish tax attributable to that income (article 24.2.a of the convention and article 80 of the Act). Anyone entitled to that deduction must file in any case (article 96.4).
What we do
We check whether you are resident in Spain in the relevant year, which French pensions you receive, who pays them and whether any of them is a public service pension, and we declare them in your Spanish return. If France asks you to prove you live in Spain, we request the Spanish tax residence certificate. If you arrive this year, we look at it together with your tax residence in the year you move.
Official sources
Convention between the Kingdom of Spain and the French Republic for the avoidance of double taxation, signed in Madrid on 10 October 1995 (Spanish Official Gazette of 12 June 1997, BOE-A-1997-12729; in force since 1 July 1997), articles 18, 19 and 24.2. Spanish Personal Income Tax Act (Law 35/2006), articles 17.2.a (in force since 6 February 2020), 80 and 96 (in force since 23 January 2025). Texts in the Spanish Official Gazette (BOE), consulted on 24 October 2026.
Spanish Tax Agency: leaflet “Residentes con rentas extranjeras: Francia” (page updated on 8 April 2026, consulted on 24 October 2026).
Frequently asked questions
About your French pension
Is my French pension taxed in Spain or in France?
If it is for past employment and you are tax resident in Spain, in Spain: such pensions may be taxed only in the State of residence (article 18 of the Spain–France convention). French public service pensions are, in general, taxed in France (article 19.2).
I hold both Spanish and French nationality. Where is my French public service pension taxed?
In France. A French public service pension is taxed only in Spain if the pensioner is resident in Spain and a Spanish national without also holding French nationality (article 19.2.b of the convention).
Do I have to file a Spanish income tax return?
As a general rule, yes, if your employment income, pension included, exceeds 15,876 euros and the payer is not obliged to withhold Spanish tax (article 96.3.c of the Personal Income Tax Act); a pension exempt in Spain does not count towards that threshold, according to the Spanish Tax Agency’s leaflet. Yes, in any case, if you are entitled to the international double taxation deduction (article 96.4).
Does the exempt pension count for the tax on my other income?
It may. Where income is exempt in Spain under the convention, Spain may take it into account when calculating the tax on the rest of your income (article 24.2.c of the convention).
Services
Related guides
Check your French pension before the Spanish return
Tell us since which year you have lived in Spain, which French pensions you receive (basic, supplementary, private or public service), which nationalities you hold and whether tax is deducted in France. We tell you where each one is taxed and agree the scope and fee before we start. We reply in writing, in English.