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V2613-22 ·23 December 2022 ·consulta-vinculante Medium impact
Tax

Translation services from Thailand without a fixed establishment in Spain are taxable only in Thailand

A Thai resident asks whether she must pay Spanish tax on translation services provided remotely to Spanish clients. The DGT rules that since there is no fixed establishment in Spain, the income is taxable only in Thailand.

In 6 key points

How it affects those involved

Residents of foreign countries providing professional services to Spanish clients without a fixed establishment in Spain are not subject to Spanish taxation on such income.

Lifecycle

2022-12-23PublishedPublished 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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