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MEDIUM
FISCAL

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

V2771-16

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2771-16
Published
21 Jun 2016

Summary

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.

In 6 key points

Lifecycle

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

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