UK-Spain Tax Treaty for UK Expats 2026 -- Tie-Breaker, Pensions and Beckham Law Interaction
The UK expat tax treaty Spain (2013 DTC) governs pensions, dividends and capital gains. Article 17 allows private pension income to be taxed only in the country of residence; government pensions remain UK-taxable. Finance Act 2025: 10-year UK residency triggers worldwide estate.