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V2016-15 ·26 June 2015 ·consulta-vinculante Medium impact
Tax

Determination of tax residence and application of the Double Taxation Convention with the USA.

The DGT states that if the researcher proves residency in the US, they will only be taxed in Spain on Spanish-source income via IRNR.

In 6 key points

How it affects those involved

Tax liability in Spain is limited to income from Spanish sources under the double taxation agreement.

Lifecycle

2015-06-26PublishedPublished 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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