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V2983-15 8 October 2015 · SG de Fiscalidad Internacional Criterion in force
IRNR · residencia fiscal

Remuneration for work performed abroad is not taxed in Spain according to the Convention with India

A taxpayer who resided in India until September 2013 inquires about the taxation of their extraordinary payments. The DGT determines that only remuneration for activity exercised in Spain is taxed in this country.

The question raised

Question posed: Taxation of extraordinary payments received during the 2013 fiscal year.

The DGT's ruling

Remuneration for employment exercised in India is not subject to taxation in Spain, but only in India, pursuant to the Convention between Spain and India. Only income derived from personal activity carried out in Spanish territory is taxed in Spain under the Non-Resident Income Tax. If undue withholdings have been applied for activity abroad, a refund may be requested using Form 210 within a period of four years.

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