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V2730-20 ·7 September 2020 ·consulta-vinculante Medium impact
Tax

Tax obligation to declare foreign income depends on Spanish fiscal residency

A consultant residing and working in Mexico asks whether they must declare income in Spain. The DGT responds that taxation depends on whether they are a fiscal resident in Spain, in which case they will be taxed on worldwide income, or if they are a non-resident, taxed only on Spanish-source income.

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2020-09-07PublishedPublished 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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