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V2053-14 ·28 July 2014 ·consulta-vinculante Medium impact
Tax

Taxation of a self-employed person resident in France depends on fiscal residence and the existence of a fixed base in Spain

A self-employed worker resident in France with income from Spanish companies asks whether she must tax in Spain. The DGT explains that if she is resident in France and has no fixed base in Spain, she only taxes in France; if she has a fixed base, she is subject to Spanish tax on IRNR.

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2014-07-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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