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V0433-14 ·17 February 2014 ·consulta-vinculante Medium impact
Tax

Earnings of a Brazilian resident worker are not taxed in Spain

A Spanish company asks about the fiscal residency of an employee transferred to Brazil and whether their activity creates a permanent establishment. The DGT states that if the worker is a resident in Brazil, their salaries are not subject to Spanish tax as foreign-source income.

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2014-02-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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