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V1676-26 19 June 2026 · SG de Fiscalidad Internacional Criterion in force
IRNR · servicios especiales

Earnings from three-year terms of a US public service employee are subject to Spanish IRNR

A US teaching programme employee asks how to declare income as a non-resident. The DGT states that income from US employment and remote self-employed activities are not taxable in Spain, but three-year terms paid by the Spanish administration are subject to IRNR.

The DGT's ruling

Salaries received for teaching activities in the USA are not taxed in Spain as the service is performed entirely abroad and is not paid by the Spanish Administration. Remote professional services are not taxed in Spain if the US resident does not have a fixed base in Spanish territory. The seniority increments paid by the Spanish Administration are taxed in Spain under the Non-Resident Income Tax (IRNR) according to the Double Taxation Convention, as they are remunerations for services rendered to the Spanish State and are not subject to a tax of a personal nature in the USA.

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