You receive a pension from Spain and reside in Finland

If you are a resident of Finland, you also pay tax on your pension received from Spain. Usually, Spain also taxes pensions paid in Spain. The tax treaty between Finland and Spain defines the taxation of pensions and the elimination of double taxation.

You receive an earnings-related pension earned by working in the private sector or a pension based on voluntary pension insurance in Spain

You pay tax on your pension received from Spain in Finland. Spain may also tax your pension.

Double taxation is eliminated exceptionally in the state in which the pension is paid. This is called reverse crediting. The taxes you pay on your pension in Finland are taken into account in taxation in Spain. For more detailed information about the elimination of double taxation, contact the Spanish tax authorities.

You receive a pension earned by working in the public sector in Spain

If you are a Finnish citizen, you only pay tax on your pension received from Spain in Finland.

If you are not a Finnish citizen, your pension received from Spain will only be taxed in Spain. Finland takes the pension into account through the exemption method. Finland does not tax your pension received from Spain, but the pension increases the tax you need to pay on your other earned income in Finland. 

If required, apply for a revised tax card or a prepayment

You pay a prepayment for your pension received from Spain. If you also receive income in Finland and you have a tax card for this income, your pension received from Spain can be taken into account in the tax rate on your tax card.

Apply for a tax card or prepayment in MyTax

Enter your income received from Spain in “Foreign income”.

If you use a paper form, complete the following forms:

• Application for tax card and/or tax prepayment (5010e) and
• 16A Statement on foreign income (earned income), (3063e)

Report your pension received from Spain on the Finnish tax return

Enter your pension received from Spain in “Foreign income” in MyTax.

If you use a paper form, report your pension using form 16A Statement on foreign income (earned income), (3063e).

How to declare with paper forms.

Pre-completed tax return – when do you receive a pre-completed tax return and by what date do you need to make corrections?