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V2981-15 ·8 October 2015 ·consulta-vinculante Medium impact
Tax

Earnings from independent foreign activity are taxable in Spain if the taxpayer is a fiscal resident

An Italian citizen who worked in Spain and later moved to Belgium as a self-employed individual asks where he should pay tax on his Belgian income. The DGT determines that, having spent more than 183 days in Spain in 2014, he is a Spanish fiscal resident and must pay tax on his worldwide income.

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2015-10-08PublishedPublished 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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