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V2410-25 ·10 December 2025 ·consulta-vinculante Low impact
Tax

Tax residency and employment income depend on place of work and residence

A consultant working in Brussels for a Spanish company asks how their income and Defence Ministry pensions will be taxed. The DGT explains that their tax residency will be determined by presence and activity base, and how the Spain-Belgium double taxation treaty resolves potential residence conflicts.

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2025-12-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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