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V1931-17 ·19 July 2017 ·consulta-vinculante Medium impact
Tax

Tax liability in Spain depends on taxpayer's fiscal residence

The consultant asks whether they are liable to tax in Spain working on a Salvadoran-flagged vessel. The DGT replies that fiscal residence must first be determined to ascertain whether tax is due on worldwide income or only on Spanish-source income.

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2017-07-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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