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V1995-25 ·24 October 2025 ·consulta-vinculante Low impact
Tax

Tax residence in Spain determines taxation on worldwide income, including foreign-source income for work performed in Spain

A researcher with an Estonian university contract working in Spain asks where he should pay taxes. The DGT rules that as a tax resident in Spain, his work income must be taxed there under the Spain-Estonia double taxation agreement.

In 6 key points

How it affects those involved

Residents of Spain must pay taxes on their worldwide work income, even if they work abroad, under the Spain-Estonia tax treaty.

Lifecycle

2025-10-24PublishedPublished 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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