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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

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

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