Skip to content
V2833-20 ·22 September 2020 ·consulta-vinculante Medium impact
Tax

If you acquire Spanish tax residency, you must pay tax on worldwide income including both contracts

An Argentine footballer asked whether he should declare income from two separate contracts after moving to Spain. The DGT replied that, as a tax resident, he must pay tax on his worldwide income and may include IRNR withholdings as advance payments.

In 6 key points

Lifecycle

2020-09-22PublishedPublished 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