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V2341-25 ·3 December 2025 ·consulta-vinculante Low impact
Tax

Earnings of a Portuguese resident may be taxed in Spain if work is performed here

A Portuguese resident working for a Spanish company asks how their income should be taxed. The DGT explains that if they are a Portuguese resident, their Spanish-sourced income will be taxed in Spain under the Double Taxation Agreement, unless specific exemption conditions are met or they are a frontier worker.

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2025-12-03PublishedPublished 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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