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V2536-21 ·14 October 2021 ·consulta-vinculante Medium impact
Tax

Spain may tax the fixed portion of a Portuguese resident captain's salary if activity occurs on Spanish territory

The DGT determines that, as the fishing activity is not international traffic, Spain has the power to tax the fixed component of the captain's salary derived from activities on Spanish territory.

In 6 key points

How it affects those involved

Spain can tax the fixed salary component of a Portuguese resident captain working on Spanish fishing vessels, provided the activity takes place within Spanish territory.

Lifecycle

2021-10-14PublishedPublished 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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