Problems of the pensions of returned emigrants in the context of the European Union

Abstract

The Andalusian Federation of Associations of Emigrants and Returnees was established in Antequera in January 2001, bringing together eight provincial associations from the territory of our Autonomous Community, with the following goals, among others: The defense and promotion of the rights and interests of emigrants and returnees and the dissemination of their problems. This article will focus on analyzing problems suffered by returned emigrants in achieving their rights, with a common denominator: lack of regulations, restrictive interpretations by public administrations involved and correct jurisprudence; quite an effort. The absence of homologation processes in Spain of the disability benefits recognized by the member states and how it affects their taxation will be addressed. And the consequences of the modification of the Spanish-German double taxation agreement and its repercussion on the personal income tax declarations of returned emigrants.