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V2135-15 ·13 July 2015 ·consulta-vinculante Medium impact
Tax

Earnings from work in Spain are taxed in Spain regardless of worker's residence in Portugal

A worker moving to Portugal seeks advice on their tax residency and the taxation of Spanish-source income. The DGT states that if Portuguese residency is proven, income from work carried out in Spain is taxed in Spain via IRNR.

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2015-07-13PublishedPublished 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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