Spain does not seem to tax pension benefits of the United Nations retirees -Spanish tax residents. However, until recently it was a matter of practice, no corresponding laws existed.
Now, I’ve heard that this practice is now legalized, i.e., there have been laws allegedly accepted at the level of some “comunidades” or even the central government in Madrid.
Using http://www.google.es I’ve been looking for “Caja Comun de las Naciones Unidas”, but I’ve failed to find any link relevant to taxes.
I will very much appreciate any ray of light in this area, eg, any reference to a Spanish Web-site with info on the exemption of United Nations retirees from income tax on their pension benefit.