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A Spanish programmer employed by a Spanish company considers moving her tax residence to Portugal and working remotely from there, visiting the Spanish office occasionally in person. The DGT examines the Spain-Portugal Double Taxation Convention and concludes that if the employee is a tax resident in Portugal, remote earnings are taxed only in Portugal, while in-person earnings may be subject to taxation in Spain under the IRNR at 19%.
The tax team reviews your specific situation.
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