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V0014-20 ·9 January 2020 ·consulta-vinculante Medium impact
FISCAL

Spanish consulate employees taxed based on prior residence and nationality under treaty

An employee of Spain's Consulate General in Moscow asks whether they are subject to Spanish IRPF. The DGT states that, under the Spain-Russia double taxation treaty and the Spanish Personal Income Tax Law, they are not if they already had foreign residence before employment.

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Lifecycle

2020-01-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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