15/06/2026
At Konsell AAt Konsell Abogados y Asesores, we are pleased to share a ruling from the High Court of Justice of Andalusia, which upheld our appeal in full after four years of litigation against the Spanish tax authorities.
The case concerned a British taxpayer resident in Spain who received a UK pension from her previous work as a teacher at institutions linked to British public bodies.
The AEAT issued a tax assessment and proposed a penalty for the 2016 tax return, arguing that the pension was taxable in Spain.
TEARA upheld that view through an interpretation we considered excessively formalistic: it treated the absence of Spanish “civil servant” status as excluding the public-service treatment provided for in the Spain-UK Double Taxation Agreement.
Our position was clear from the outset.
The case had to be assessed by the true nature of the services provided, the origin of the pension and the applicable international framework. The pension derived from teaching services to a British local authority and state schools, and was therefore linked to public service for treaty purposes.
Our defence showed that the income could not be treated as an ordinary private pension or taxed under the authorities’ criteria.
The TSJA accepted our arguments in full, declaring null and void the TEARA decision, the AEAT assessment and the penalty.
The Court also confirmed that the pension was excluded from taxation in Spain, that without it the taxpayer was below the filing threshold, and that she was entitled to a refund of tax unduly paid.
The ruling extends beyond the year in dispute: it prevents an incorrect administrative criterion from being applied to later years, with a significant multiplier economic effect.
This outcome confirms a key principle in international tax litigation: success requires mastery of substantive tax law and a precise, sustained procedural strategy.
Cooperation between our international tax and litigation teams was decisive, combining tax analysis, litigation strategy, legal representation and monitoring to secure a satisfactory result for the client and the firm.
Congratulations to our tax team, litigation team and Solicitor.
Trust. Excellence. People.
