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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A displaced worker using the special LIRPF regime asks whether he can benefit from a double taxation treaty. The DGT responds that, as he is taxed on Spanish-source income under this regime, he does not qualify as a resident for treaty purposes.
Cuestión planteada Si obteniendo certificado de residencia fiscal a efectos de Convenio para evitar la doble imposición con un tercer país, si puede acogerse a las normas recogidas en en el Convenio para evitar la doble imposición que en su caso pudieran producirse.
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