Non-Residents, Pension

- Please inform me if i need to declare income from my hm forces pension payable by Paymaster UK on my anual income tax return to the spanish tax authorities.

In accordance with the second article , the PENSION PERCEIVED by a Public Servent of UK, it isn't submited to imposition in the Spanish personal income tax, except if this person possesses Spanish nationality.

With rules/doctrine ARTS. 18 AND 19. AP. 3 CONVENTION; DGT 21.10.93.