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V3379-20 ·19 November 2020 ·consulta-vinculante Medium impact
Tax

Taxation in Spain of a public servant's income and rental income from Spanish property when residing in Portugal

A public servant who moves his residence to Portugal seeks to understand how his Spanish public sector salary and rental income from Spanish property will be taxed. The DGT examines the situation based on fiscal residence and the double taxation treaty with Portugal.

In 6 key points

How it affects those involved

The tax treatment of a public servant's income and property rental income depends on their fiscal residence and the applicable double taxation treaty with Portugal.

Lifecycle

2020-11-19PublishedPublished 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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