Hi Milltim Rog,
If you are in receipt of a UK private pension / UK state pension and you are resident in Spain, then your private / state pension is taxable in Spain.
You need to download and complete the DT individual form at
Double Taxation: UK - Spain (Form Spain-Individual).
You fill out the form to declare your private pensions / annuities / state pension and send the signed form to your local Spanish Tax office.
They will validate the form by giving you a "Residencia Fiscal En Espana Convenio" certificate.
You send the certificate and the form to HMRC, so that we can advise your pension provder to cease deducting tax.
If you are in receipt of a UK pension in a tax year that has ended and you were not UK resident in that tax year, then you will need to declare the pension and tax deducted in your self assessment tax return.
You will also need to include form HS304 (
Non-residents tax relief under double taxation agreements (Self Assessment helpsheet HS304) and a "residencia Fiscal En Espana Convenio" in order to claim a tax repayment.
Please note that it must be "Residencia Fiscal En Espana Convenio". "Residencia Fiscal En Espana" is not acceptable as it does not confirm you are tax resident in Spain under the UK/Spain tax treaty.
Thank you.