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V2771-16 ·21 June 2016 ·consulta-vinculante Medium impact
Tax

Portugal may tax Spanish residents' salaries if work is performed in Portugal

A Spanish resident worker asks whether Portugal can tax his income from working for a Portuguese entity. The DGT responds that, under the double taxation agreement, Portugal may tax such income if the work is carried out there, although the worker may claim an exemption in Spain under certain conditions.

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2016-06-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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