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V0753-21 ·30 March 2021 ·consulta-vinculante Medium impact
Tax

Dismissance payments are taxable in Spain if earned from work carried out in Spain

A worker temporarily based in Mexico asks how dismissal benefits are taxed. The DGT states that such amounts are considered remuneration for work and are taxable in the country where the work was performed.

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Lifecycle

2021-03-30PublishedPublished 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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