Specific issues relating to taxation of other income, no agreement

Person recruited to work in their State of residence

The work income obtained by a person resident in a State with which Spain has not signed an Agreement, who is hired to work in his or her State of residence by a Spanish company, as a general rule, since it is work income that does not derive, directly or indirectly, from a personal activity carried out in Spanish territory, is considered income not obtained in Spanish territory and, therefore, not subject to Non-Resident Income Tax (IRNR).