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V2414-17 ·27 September 2017 ·consulta-vinculante Medium impact
Tax

Spanish residents must declare worldwide income, including earnings from Ecuador

A taxpayer inquires about the tax treatment of investments in an Ecuadorian promoter. The Tax Authority responds that Spanish residents must declare their worldwide income and apply the double taxation avoidance treaty with Ecuador.

In 6 key points

How it affects those involved

Spanish residents are required to declare worldwide income, including earnings from Ecuador, and must apply the double taxation avoidance agreement with Ecuador to avoid double taxation.

Lifecycle

2017-09-27PublishedPublished 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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