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V1285-15 ·28 April 2015 ·consulta-vinculante Medium impact
Tax

Competence payments may be taxable in Spain if based on prior work in Spain

A non-resident asks whether income from a non-competition agreement executed in Peru is taxable in Spain. The DGT responds that the portion of the compensation linked to prior work carried out in Spain is subject to IRNR.

In 6 key points

Lifecycle

2015-04-28PublishedPublished 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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