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V2345-25 ·3 December 2025 ·consulta-vinculante Low impact
Tax

Administrator and employee earnings may be taxed in Spain if resident in Portugal

A consultant moving to Portugal asks how their income will be taxed in Spain. The DGT explains that if resident in Portugal, their administrator's earnings may be taxed in Spain, as well as their employment income if earned in Spanish territory.

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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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