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V1365-18 ·24 May 2018 ·consulta-vinculante Medium impact
FISCAL

Tax treatment of Chilean income in 2017 and 2018 based on fiscal residency and the double taxation treaty

A worker who rendered services in Chile for a Spanish company asks whether he must pay tax in Spain on his 2017 and 2018 income. The tax authority determines that in 2017, as a non-resident, foreign income was not taxable in Spain, whereas in 2018, as a resident, income was taxed worldwide under the Chilean double taxation treaty.

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2018-05-24PublishedPublished 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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