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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A Spanish lawyer who moves to the UK asks whether prior professional activity in Spain creates a permanent establishment. The DGT states that the law firm could be considered a permanent establishment, and if the individual is a non-resident, they must pay tax on those revenues through the IRNR.
Non-residents carrying out professional activities through a Spanish law firm may be subject to Spanish IRNR tax on income derived from Spain, depending on whether the firm constitutes a permanent establishment.
The tax team reviews your specific situation.
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