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V3276-23 ·21 December 2023 ·consulta-vinculante Medium impact
Tax

Singapore public servant's income taxed only in Spain if fiscal resident

A Singapore education ministry employee enquires about taxation of her salary earned in Spain and her obligation to file Form 720. The DGT rules that under certain residency conditions, Spain has exclusive taxing power over such income, and the employee must submit the foreign assets declaration form.

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2023-12-21PublishedPublished 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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