If you receive a pension from France and live in Spain, the Double Tax Agreement between Spain and France (1995) determines where you pay tax. This guide explains all pension types.
This article is for general informational purposes only and does not constitute tax or legal advice. Pension taxation depends on individual circumstances and applicable Double Tax Agreements. Always consult a qualified international tax specialist before making decisions. Jacob Salama · internationaltaxlegalspain.com · Bar No. 11.294 ICAMalaga.
As a Spanish tax resident, all worldwide income including pensions from France is in principle subject to Spanish IRPF. The Double Tax Agreement (DTA) between Spain and France (1995) determines which country has the primary taxing right over each pension type. The key distinction is between government service pensions (typically source-country only) and private/social security pensions (typically residence country - Spain).
French fonctionnaire pensions (federal, regional, and local civil servants) are government service pensions taxable only in France under Article 19 of the France-Spain DTA, provided you are not a Spanish national.
AGIRC-ARRCO and occupational pension income is taxable in Spain. Contact your French pension fund and submit a DTA relief form (DGFiP) together with your Spanish residency certificate to reduce or eliminate French withholding.
The French regime general (CNAV) pension is treated as a social security benefit taxable in Spain. Notify CNAV of your Spanish residency. France should not apply withholding once you provide a residency certificate.
French PER and assurance-vie products held with French institutions must be assessed for Modelo 720. The surrender/cash value is the reportable figure if it exceeds 50,000 EUR.
Tell your France pension provider about your Spanish residency and request DTA withholding relief.
Include all France pension income in your annual IRPF return. Claim the foreign tax credit for correctly withheld source-country tax.
Government service pensions are taxable only in France. Private/occupational pensions are taxable in Spain. Classification drives the whole analysis.
Review whether your France pension vehicle (defined contribution fund, personal plan) exceeds the 50,000 EUR reporting threshold for Modelo 720.
The Double Tax Agreement between Spain and France was signed in Paris on 10 October 1995 and has been in force since 2 January 1997. It is one of Spain's most important bilateral tax treaties given the volume of French nationals residing in Spain — particularly on the Costa del Sol, the Costa Brava, and Catalonia. The key pension provisions are:
The régime général de la Sécurité Sociale — administered by the Caisse Nationale d'Assurance Vieillesse (CNAV) in the Île-de-France and by the Caisses d'Assurance Retraite et de la Santé au Travail (CARSAT) in the regions — is France's basic statutory pension for private-sector salaried employees. It is financed through mandatory payroll contributions. For a Spanish resident, the régime général pension is taxable in Spain under Article 18 of the DTA. France should not apply the prélèvement à la source to the pension once you provide a Spanish residency certificate to the CNAV/CARSAT and to the Direction Générale des Finances Publiques (DGFiP).
Agricultural workers and rural businesses are covered by the Mutualité Sociale Agricole instead of the CNAV. MSA pensions are treated identically to régime général for DTA purposes — taxable in Spain.
Self-employed workers (artisans, commerçants, professions libérales) were formerly covered by the RSI, now integrated into the Sécurité Sociale for independents (SSI). Their basic pension is taxable in Spain for Spanish residents.
AGIRC-ARRCO is the mandatory supplementary pension scheme for all French private-sector employees, operating on a points system. For a Spanish resident, AGIRC-ARRCO distributions are taxable in Spain. The combined administrative body (AGIRC-ARRCO Retraite Complémentaire) should be notified of Spanish residency and a DTA exemption from French withholding requested. Include the full gross AGIRC-ARRCO amount in your IRPF return.
France's government service pensions (retraites de la fonction publique) are administered by the Service des Retraites de l'État (SRE) for state employees and by the CNRACL (Caisse Nationale de Retraite des Agents des Collectivités Locales) for local/regional authority employees. Personnel covered include:
All these pensions are taxable only in France under Article 19 of the DTA. Spanish residents receiving them should NOT include them in IRPF. France applies French income tax (impôt sur le revenu) via prélèvement à la source, which is appropriate and not creditable in Spain (since Spain does not tax the income).
The PER (Plan d'Épargne Retraite), introduced by the PACTE Law of 2019, replaced the former PERP, PERCO, and Madelin plans. It comes in three forms: PER individuel (PERIN), PER d'entreprise collectif (PERCOL), and PER d'entreprise obligatoire (PERO). Contributions were tax-deductible in France. Distributions — whether as annuity payments or capital lump sums — are taxable in Spain for Spanish residents. The French prélèvement à la source on PER distributions to non-residents should be limited by the DTA (Article 18 rate). The full gross amount is then declared in IRPF. The Spanish 30% irregular income reduction may apply to lump-sum capital withdrawals accrued over more than two years.
RAFP is a supplementary funded scheme for public sector employees (in addition to their main SRE/CNRACL pension). RAFP is a points-based DC scheme unlike the main DB government pensions. The RAFP pension, when paid on retirement, straddles the government-service and private pension articles. While linked to public employment, RAFP is technically a supplementary funded scheme; its DTA treatment requires careful analysis. In practice, most Spanish IRPF practitioners treat RAFP as taxable in Spain under Article 18 (noting it is paid in connection with government service), though the position is not entirely settled.
French pension income taxable in Spain is classified as rendimientos del trabajo. Combined national + regional IRPF progressive rates for 2024–2025:
The reducción por rendimientos del trabajo (up to €7,302 for 2024) and the personal allowance (€5,550 + age supplements) together mean that many French pensioners receiving only the basic régime général pension (typically below €1,000/month) have a very modest effective IRPF liability in Spain.
French pension payers apply the prélèvement à la source (income tax withholding at source) by default on all pension payments, including to non-residents. The process to obtain DTA exemption:
Inform the CNAV or your regional CARSAT of your Spanish residency and provide your Spanish residency certificate. Request DTA-based exemption from French withholding on régime général and AGIRC-ARRCO pensions.
If you worked in French public education, healthcare, police, or civil service, identify which pensions are SRE/CNRACL (taxable only in France) vs private/AGIRC-ARRCO (taxable in Spain). Keeping both separate in IRPF is critical.
If your PER has not yet started paying out, assess whether a capital lump sum or annuity is more tax-efficient in Spain. The 30% irregular income reduction applies to lump sums accrued over more than two years.
Include all French pensions taxable in Spain in Modelo 100. Do NOT include SRE/CNRACL government service pensions. Claim the foreign tax credit for any residual French withholding on pensions Spain taxes.
For expert advice on your France pension and Spanish IRPF position, contact internationaltaxlegalspain.com.
Book a consultation with Jacob Salama, specialist in international pension taxation and double tax treaties in Spain.
