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V1834-24 ·1 August 2024 ·consulta-vinculante Medium impact
Tax

Spouse of EU employee working independently excluded from fiscal home equity under Protocol 7 article 13

An EU employee with retained Spanish fiscal residence asks whether their spouse, working independently in Belgium, benefits from the fiscal home equivalence granted to EU employees. The DGT concludes that Article 13 of Protocol 7 explicitly excludes spouses engaged in independent professional activity, including self-employment. Consequently, the spouse is not covered by this equivalence and must be taxed under Spanish domestic law.

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2024-08-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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