INTM361600 | Double Taxation Agreements: Spain: Income from a UK source paid to a resident of Spain - Other income paid to a resident of Spain (Article 22)
From HM Revenue & Customs · International Manual
Full relief can be allowed under Article 22 in respect of:
State Pensions.
Incapacity Benefit.
Payment from Discretionary Trust (see INTM367810)
DWP Financial Assistance Scheme payments