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The Spanish Lawyer Online

When will the Spanish taxman become interested in my income?

Tax Law

Antonio Flores Vila

26th of December 2000

Q. As a UK national working temporarily in Spain and paying tax in the UK how long can I work before having to pay Spanish tax?


    A. If you work in Spain providing legal services without a permanent establishment (office or similar) you can work for as long as you want although you would have to pay Spanish taxes on that income. This is the case provided your work and the income obtained is connected to Spain. Any other income will be of the interest of the Spanish Inland Revenue if you spend more than 183 days of any year in Spain. Then you automatically become a Spanish subject for tax purposes even though you have not applied for your residence card.

    If you have a permanent establishment, then you pay taxes in Spain.

    If you decide to become salaried in Spain you will have to obtain your residence permit and therefore will be taxed in Spain. What many people do is work without being registered and they stay for as long as they want without becoming a resident for tax purposes. This is illegal for the company employing you, although it does happen.

    Taxes are paid only in one country. We would need to know the situation as a whole to know exactly how the double taxation agreement applies in your case.

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