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V0229-17 ·31 January 2017 ·consulta-vinculante Medium impact
Tax

Experts' EU payments taxed as worldwide income

A professor asks whether payments from evaluating EU projects are subject to Spanish personal income tax. Hacienda replies that as a Spanish resident, he must pay tax on his worldwide income, and such earnings do not benefit from the foreign work exemption.

In 6 key points

How it affects those involved

Residents of Spain must declare and pay personal income tax on worldwide earnings from EU-related work, regardless of location.

Lifecycle

2017-01-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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