Hi Simon422433,
No, you will have to wait until the pension has commenced, before sending the DT individual UK/Spain to the Spanish tax authorities.
Double Taxation: UK - Spain (Form Spain-Individual)
The validated form will be returned to you with a ""Residencia Fiscal En Espana convenio"". The completed DT form and the RFEEC certificate should then be sent to HMRC.
Only when the pension is live, will the pension apppear on your HMRC records, so that a code NT can be issued.
Any tax deducted , by the pension provide, will then be refunded to you.
Thank you.