INTM361580 | Double Taxation Agreements: Spain: Income from a UK source paid to a resident of Spain - State Pension, Incapacity Benefit and DWP Financial Assistance Scheme payments
From HM Revenue & Customs · International Manual
You should consider relief under Article 22: Other Income (see INTM361600) in respect of:
State Pensions
Incapacity Benefit
DWP Financial Assistance Scheme payments