convenio-es-ar-1992

Published in the Boletín Oficial del Estado as BOE-A-1994-20084. Cadrumo’s calculations cite 1 provisions of this text; each one links below to its official wording in the BOE.

convenio-es-ar-1992, art. 19

In force from 1994-07-28 (published on 1994-09-09).

Official text, in extract (in Spanish)

Las pensiones pagadas por un Estado Contratante

solo pueden someterse a imposicion en este Estado

residente y nacional de este Estado

Read convenio-es-ar-1992, art. 19 in the BOE

The consolidated text in the Boletín Oficial del Estado is the official wording.

Catalogue record

Catalogue identifier:

convenio-es-ar-1992:art-19

Kind of instrument:

acuerdo_internacional

BOE document:

BOE-A-1994-20084

Bundled corpus:

corpus/normatives/html/convenio-es-ar-1992-art-19.html#art-19

Authority:

boe

Evidence tier:

legal_authority

Review status:

agent_reviewed

Date reviewed:

2026-06-28

Reviewed by:

agent-review

Cataloguer’s note:

Spain-Argentina double-taxation treaty art 19: public-function pensions paid by one contracting state for services rendered to that state may be taxed only in that state, unless the recipient is resident and national of the other state. Row-level allocation authority for the AR/pension M210 convenio seed; DOMESTIC_TARIFF delegates the Spain-side amount to the TRLIRNR art 25.1.b pension bracket table.