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V2358-19 ·10 September 2019 ·consulta-vinculante Medium impact
Tax

One-off payment from pre-move Swiss contributions not taxable in Spain

The consultant asks how a one-off payment from Switzerland, arising from contributions made before relocation to Spain, would be taxed. The DGT states that as no income is derived from Spanish territory, it is neither subject to tax nor to withholdings.

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2019-09-10PublishedPublished 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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