I have not been a fiscal resident of Spain. Based upon what I have read here and elsewhere, I may now be considered a fiscal resident of Spain because I am married to a Spaniard. There seems to be allowances to prove that even though I am married, I am not a fiscal resident. I’m meeting with tax specialists in Spain in February. Because of my work, I have not spent more than 2.5 months in Spain in any year and I pay a robust tax bill in the US.
As I am planning to retire next year or the year after, and my fiscal residency may change to Spain, my question is this: Regarding the €50k rule, does that include retirement savings accounts? Also, are pension payments taxable?