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V1106-23 ·4 May 2023 ·consulta-vinculante Medium impact
Tax

Earnings of OSPAR employee taxed in Spain if fiscal resident

A OSPAR employee based in the UK asks whether his salary will be exempt from Spanish tax after moving to Spain. The DGT clarifies that if the employee becomes a fiscal resident in Spain, he must pay tax on his worldwide income, and since he performs work physically in Spain, tax jurisdiction lies with Spain.

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2023-05-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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