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V2541-21 ·20 October 2021 ·consulta-vinculante Medium impact
Tax

Must pay Spanish tax on worldwide income if resident for tax purposes

A Spanish tax resident enquires whether they must pay tax on a Danish employment contract. The DGT confirms that worldwide income is taxable and outlines the conditions for the exemption for work carried out abroad.

In 6 key points

Lifecycle

2021-10-20PublishedPublished 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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