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V2552-23 25 September 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · régimen especial

Earnings from work under startup special regime deemed obtained in Spain

A Spanish resident opting for the startup special regime asks whether they must tax foreign work income. The DGT states that all work income is considered obtained in Spanish territory under this regime.

The question raised

Cuestión planteada Si debe tributar en España por las rentas de su trabajo.

Apply this to a real case

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

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