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V2264-20 ·2 July 2020 ·consulta-vinculante Medium impact
FISCAL

Tax obligation to declare foreign work income if tax resident in Spain

A foreign volunteer from an NGO who earned 23,000 euros in African countries in 2019 asks whether they must declare in Spain. The DGT responds that if they maintain habitual residence in Spain, they must pay tax on their worldwide income and assess whether it exceeds the declaration thresholds.

In 6 key points

Lifecycle

2020-07-02PublishedPublished 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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