Under the UK/Spain double tax treaty, if you are tax resident in Spain (and not UK resident) in 2026/27, most UK private and workplace pensions are generally taxable only in Spain, so UK tax should not be due once HMRC has accepted a treaty claim. UK government service pensions, such as civil service, NHS, teachers' or armed forces pensions, are different: they are generally taxable only in the UK unless you are both resident in and a national of Spain. Until HMRC is told, your UK provider may still deduct UK tax.

What the treaty says

The UK and Spain signed a double taxation convention in 2013, which has applied in the UK since 6 April 2015.

  • Article 17 (Pensions) says pensions paid to an individual resident in one country "shall be taxable only in that State". For a Spanish resident, that means Spain.
  • Article 18(2) (Government service) says pensions paid by the UK government, or from funds it created, for services to the UK state are taxable only in the UK. The exception is where the person is both resident in and a national of Spain, in which case Spain taxes it.

The Agencia Tributaria's guidance for Spanish residents with UK income reflects the same split: private sector pensions taxable only in Spain, public sector pensions generally taxable only in the UK.

How Spain treats a UK pension

Spain taxes its residents on worldwide income. Pension income from a former employment is generally taxed as part of your general income at progressive rates, which can include a regional element depending on where you live. The UK personal allowance and the UK 25% tax-free lump sum do not automatically carry across. If you plan to take a lump sum after becoming Spanish resident, take local advice first, as Spain may tax it.

UK government pensions taxed only in the UK are still relevant in Spain. The Agencia Tributaria applies "exemption with progression": the pension is exempt in Spain but is counted when working out the Spanish rate on your other income.

Stopping UK tax being deducted

UK pension providers deduct tax through PAYE by default. To have a private pension paid without UK tax, you need HMRC to issue an NT (no tax) code. For Spanish residents, HMRC publishes a dedicated claim form, Spain-Individual.

The broad position is:

  • complete the form with details of your UK pension
  • have it certified by the Spanish tax authority, or attach a Spanish certificate of tax residence
  • send the certified claim to HMRC, which can instruct your provider to stop deducting tax and may refund tax already deducted

HMRC's guidance says you need a new claim for each new source of income.

Becoming Spanish tax resident

All of this depends on being tax resident in Spain. Under Spanish rules you are generally resident if you spend more than 183 days in Spain in a calendar year, or your main centre of activities or economic interests is there. You also need to be non-UK resident under the Statutory Residence Test. Tax residence is fact-specific, and the treaty tie-breaker decides if both countries treat you as resident.

UK temporary non-residence rules can bring some pension withdrawals back into UK tax if you were UK resident in at least four of the seven tax years before leaving and return within five years.

Read more in our guide to tax in Spain for expats, or drawing a UK pension abroad.

Worked example

Illustrative example only, not a real client.

Susan and Paul retire to Alicante. Assume both are Spanish tax resident and non-UK resident under the treaty, neither has Spanish nationality, and neither takes a lump sum.

  • Susan has a GBP 15,000 a year private pension. After her Spain-Individual claim is accepted, HMRC issues an NT code and the pension is paid without UK tax. She declares it in Spain, where it is taxed with her other general income.
  • Paul has a GBP 20,000 a year local government pension. It remains taxable in the UK under PAYE. Spain exempts it, but counts it when setting the rate on his other Spanish taxable income.

Common mistakes

  • Assuming the UK tax-free lump sum is also tax free in Spain.
  • Forgetting to make a treaty claim, so UK tax keeps being deducted and must be reclaimed.
  • Not declaring a UK government pension in Spain because it is exempt there.
  • Thinking a 183 day count alone settles residence in both countries.

A regulated financial adviser can help. Get in touch for a free introduction.

Sources and further reading

Last reviewed: October 2026. Tax year: 2026/27 (UK); 2026 (Spain). Jurisdictions covered: UK, Spain. Rates, legislation and guidance change, so recheck before relying on this. Rules can differ between England and Wales, Scotland and Northern Ireland; tax residence is fact-specific; treaty outcomes depend on residence, domicile or nationality provisions; examples are simplified and omit reliefs, costs, exchange rates and anti-avoidance rules. This is general information, not financial, tax or legal advice. Take advice in the relevant country before acting.