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V0975-14 ·7 April 2014 ·consulta-vinculante Medium impact
Tax

Earnings of a Mexican resident professor from dependent work in Spain are taxable in Spain

A Mexican visitor professor carrying out dependent professional activity in Spain for 21 days is consulted. The DGT determines that, as the conditions for tax exclusivity in Mexico are not met, the income is taxable in Spain.

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Lifecycle

2014-04-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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