Skip to content
Back to index
V2571-22 20 December 2022 · SG de Fiscalidad Internacional Criterion in force
IRNR · establecimiento permanente

Benefits of a Kuwait resident are taxable only in Kuwait if no permanent establishment exists in Spain

A query is raised regarding the taxation of income earned by a physical person resident in Kuwait who provides services. The DGT determines that, in the absence of a permanent establishment in Spain, the income is only subject to taxation in Kuwait.

The question raised

Cuestión planteada

Email
Contact