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V0407-16 2 February 2016 · SG de Fiscalidad Internacional Criterion in force
IRPF · residencia fiscal

If tax residence in the USA is proven, employment income in Texas is not taxed in Spain

A professor selected for a program in Texas consults on their tax situation. The DGT indicates that if the inquirer proves their tax residence in the USA and does not maintain their center of economic interests in Spain, they will not be subject to Non-Resident Income Tax on income obtained abroad.

The question raised

Question raised I. Taxation of income paid by the educational center in Texas, United States.

The DGT's ruling

If the inquirer is a tax resident in the USA, employment income obtained through activities carried out in said country is not taxed in Spain under the TRLIRNR. In the event of being a resident in Spain, they will be taxed on their worldwide income, but the Spain-USA Convention allows for the avoidance of double taxation through a deduction of the tax paid in the USA. Tax residence shall be determined according to Article 9 of the LIRPF and the Convention.

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What is published here, applied to a company or a specific case. The first meeting is free.

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