I am thinking of moving to Spain, and have a personal pension of ?1400 per month net of UK tax.  My wife receives no pension.  When in Spain I will be paying Spanish income tax. Will I be able to offset my wife’s tax free allowance against my pension.  Neither of us will have any other form of income.

Tony,

Yes you can do a joint declaration - to have the 2 allowances. I think you will pay much less tax here than UK. You will need to make arrangements to have your pension paid gross of tax in the UK - this you can do after you relocate here permanently and have been here a while.

You can save considerably on tax by transferring the pension in to a QROPS (Qualifying Recognised Overseas Pension Scheme)