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V2630-22 ·27 December 2022 ·consulta-vinculante Medium impact
Tax

Brazilian remote workers' income taxed in Spain if Spanish national

A Brazilian employee working remotely from Spain asks how their income is taxed. The DGT explains that, under the Brazil-Spain double taxation treaty, such income is generally taxed only in Brazil, unless the worker is a Spanish national providing services in Spain.

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2022-12-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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