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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 34 results.
No retention obligation in Spain for Saudi workers serving in Spain
V5112-26
Canada may tax a Spanish tax resident's salary if they stay in the country for more than 183 days
V1669-26
Contributions to anti-snowfall service consortia are contractual, not taxable
V0886-26
The sale of shares by a resident in Saudi Arabia with less than 25% capital ownership is subject to the taxing authority of their country of residence
V0189-26
La residencia fiscal determina la potestad tributaria sobre la renta mundial
V2497-25
Taxation of a French public servant's pension depends on nationality and service type
V1894-25
Dividends from dissolution of a society with cash assets only taxable in shareholder's residence country
V1398-25
US citizens resident in Spain cannot deduct 'transition tax' from their IRPF
V0948-25
Spanish citizen resident in France taxed only in Spain on public pension
V0792-25
Salaries of a U.S. consulate employee with dual nationality are taxable in Spain
V0501-25
Spain and Argentina may tax capital gains from the disposal of shares according to the Convention
V0135-25
Australian university pension taxed only in Spain under CDI article 18
V2465-24
Spanish State Pension paid by US resident: Spain retains IRNR, no refund if correct
V2448-24
German official with dual nationality: tax exclusive to Spain on CDI remuneration
V2450-24
Spanish public pensioner resident in US taxed in Spain under IRNR
V1743-24
Singapore public servant's income taxed only in Spain if fiscal resident
V3276-23
Public pensions of a Civil Guard member residing in France are taxed exclusively in Spain
V3254-23
No obligation to file succession declaration if France's double taxation treaty applies
V1814-23
No obligation to file succession tax return if double taxation treaty applies
V1815-23
Earnings of OSPAR employee taxed in Spain if fiscal resident
V1106-23
German foundation payments may be taxed in Spain as income from work
V2513-22
Income from Slovenian state services may be tax-exempt in Spain with progressive taxation
V1183-22
Inheritance tax in Spain for Swedish residents governed by asset location under the Spain-Sweden treaty
V3310-20
La determinación de la residencia fiscal es clave para establecer la potestad tributaria sobre las pensiones según el Convenio
V3533-19
Pensions from Andorra paid as capital are taxed only in Spain
V2996-17
Análisis de la aplicación de la exención por trabajos en el extranjero y la potestad tributaria de Alemania
V4924-16
Tax treatment of German pensions in Spain: taxation and disability exemptions
V2180-16
Maternity benefit from Spanish Social Security may be taxable in Spain if work was carried out in Spain
V2019-16
Pensions from disability or illness insurance under Spain-Switzerland agreement are taxed in beneficiary's country of residence
V3597-15
French pensions are taxable in Spain unless paid by the French state
V1825-15
Swiss disability pension may be exempt from Spanish IRPF under specific conditions
V2759-14
Swiss pension taxed only in Spain if not public sector pension
V1592-14
Taxation of Venezuelan-resident administrators depends on nature of remuneration
V0232-14
Belgian nationals working in Spain's diplomatic mission may be taxed there
V2186-05
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