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A Spanish tax resident asks whether Portugal can tax salaries from a Portuguese company. The DGT responds that, under the Spain-Portugal double taxation treaty, earnings from work exercised in Portugal may be taxable in that country.
Question posed: To determine whether, being a tax resident in Spain, Portugal may tax the income received from the Portuguese employing company.
Residents in Spain are taxed on their worldwide income, but the Double Taxation Convention with Portugal establishes that salaries for employment exercised in Portugal may be taxed in said State. The exception of being taxed only in Spain because the employer is a resident in Portugal does not apply, as it fails to meet the requirements of paragraph 2 of Article 15 of the Convention. However, if the taxpayer were a cross-border worker, taxation would occur only in Spain.
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