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V3146-21 20 December 2021 · SG de Fiscalidad Internacional Criterion in force
IRPF · residencia fiscal

Earnings from France taxed in France for Spanish residents

A Spanish resident asks whether temporary work in France for a French company affects their Spanish tax residency and how such income is taxed. The DGT confirms that the resident maintains Spanish tax residency and that income earned in France is subject to French taxation.

The DGT's ruling

By remaining in Spain for more than 183 days during the calendar year, the applicant maintains their tax residence in Spain. Income from work performed in France may be subject to taxation in said State pursuant to the Convention. Spain shall eliminate double taxation by means of a deduction for the tax paid in France, provided that this does not exceed the portion of the Spanish tax corresponding to said income.

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