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V2571-22 ·20 December 2022 ·consulta-vinculante Medium impact
Tax

Benefits of a Kuwait resident are taxable only in Kuwait if no permanent establishment exists in Spain

A query is raised regarding the taxation of income earned by a physical person resident in Kuwait who provides services. The DGT determines that, in the absence of a permanent establishment in Spain, the income is only subject to taxation in Kuwait.

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2022-12-20PublishedPublished 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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