Most common provisions of the Agreements
Distribution of tax authority in the Agreements, in general, for different types of income
Agreements. Pensions
Pensions, understood as remuneration that resulted from previously exercised employment, will be treated according to whether it is granted for services rendered in the public or private sector.
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Pension received due to previous employment in the private sector , (which generally includes those paid by Social Security) the majority of the Conventions establish the right of taxation in favor of the State of residence of the person receiving the pension.
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Pension received by reason of dependent work provided to the State, a political subdivision or local entity , (for example, those of civil servants), the right It is held by the State from which they come, except in some Conventions, in which, if you have the nationality of the State of residence, the tax power corresponds to it.
However, the specific Agreement must be consulted.