I am trying to figure out how the double taxation for pension works between Ireland and Spain ref pension income and the tax to be paid.
I have found information saying that if you become a tax resident in Spain with a pension from Ireland (public pension plus an occupational company pension which could be in a form of an annuity or ARF) you will be taxed at source in Ireland. The issue comes next with the double taxation as you will also be taxed in Spain!.
As there is an agreement between Ireland and Spain it appears you can ask for a refund due to the double taxation. I have found the form IC2 which is the "Claim Form to be completed by non-resident for Tax Repayment forPensions / Annuities" in the Irish revenue web page
As a resident in another EU country (here Spain) I understand the tax declaration and payment needs to happen in Spain not Ireland. So can anyone confirm if the tax return made at source for the pension elements needs to come from Ireland and is it that IC2 the form to use?
I have seen in some posts that it is the Spanish admin that needs to return the tax for this double taxation so I am confused here of what is the country that needs to honour this return,
Thanks!
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