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V0695-18 15 March 2018 · SG de Fiscalidad Internacional Criterion in force
IRPF · residencia fiscal

Remuneration of foreign embassy officials may be taxed in Spain under the Convention with Portugal

A Portuguese official residing in Spain has enquired whether her salaries from the Portuguese Embassy are taxable in Spain or Portugal. The DGT has determined that, as she is a resident of Spain and did not move to Spain specifically to perform those duties, she is only liable to tax in Spain.

The question raised

Cuestión planteada Aplicación del Convenio hispano-portugués a los rendimientos percibidos del Estado portugués.

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