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V3231-23 ·13 December 2023 ·consulta-vinculante Medium impact
Tax

Payments to an Italian resident lecturer for conferences are not subject to retention in Spain if no Spanish fixed base exists

A company asked whether it should withhold taxes when paying a university lecturer resident in Italy for a conference. The DGT responds that, under the Spain-Italy Double Taxation Agreement, such income is taxable only in Italy unless the professional has a fixed base in Spain.

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2023-12-13PublishedPublished 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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