Specific issues relating to taxation of other income, no agreement
Taxation of income other than income generated by real estate
Person recruited to work in their State of residence
The performance of work obtained by a person residing in a State with which Spain has not signed an Agreement, who is hired to work in their State of residence by a Spanish company, in general, as it is a work performance 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).