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V3247-15 22 October 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · actividades económicas

Engineering work performed for Morocco may be taxed as income from economic activities in Spain

A professional resident in Spain has enquired about how to declare engineering income earned in Morocco and how to deduct the tax paid there. The Directorate General for Tax (DGT) indicates that the classification depends on whether the work constitutes professional services or royalties, and that deductions are possible under the Double Taxation Convention and the Personal Income Tax Act (LIRPF).

The question raised

Question posed: How to declare, in their income tax return, said economic operations carried out with Morocco, consisting of the performance of engineering works, and how to deduct the tax incurred in Morocco.

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

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