Skip to content
V2655-14 ·7 October 2014 ·consulta-vinculante Medium impact
Tax

French research income may be taxable in Spain under Spain-France double taxation treaty

A researcher employed in France seeks to determine their tax residence, as their spouse resides in Spain. The DGT explains that tax residence will depend on the criteria of permanence and centre of vital interests, and that the Spain-France double taxation treaty may allow taxation in Spain on such research income.

In 6 key points

How it affects those involved

Researchers employed in France with a spouse in Spain may be subject to Spanish taxation on research income under the Spain-France double taxation treaty, depending on residence criteria.

Lifecycle

2014-10-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact