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Posted Thu, 18 Apr 2024 13:15:44 GMT by whats next
I am a Spanish citizen living in the UK since 2014, I have inherited a 25% of a pension fund my father had in Spain before passing away a few months ago. The company holding the funds are asking me to present a certificate of tax residence in order to release the money. I've read the double taxation agreement between UK and Spain but I am unsure which article applies to my case. To give more context, in Spain these funds would be treated as income, not as an inheritance, hence why I think maybe articles 20 and 22 apply to this situation. If you could provide any guidance that would be much appreciated. Kind regards,
Posted Wed, 24 Apr 2024 06:14:05 GMT by HMRC Admin 25 Response
Hi whats next,
It is Article 4 as it is based on residence.
Thank you. 

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