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Specific issues relating to taxation of other income, no agreement

Taxation of income other than income generated by real estate

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Earned income

As a general rule, work performance is considered to be obtained in Spanish territory when the work is performed in Spanish territory (territoriality criterion).

Particular cases (payment criterion):

  • Public remuneration paid by the Spanish Administration except when the work is performed entirely abroad and such income is subject to a personal tax abroad.

  • Remuneration of employees of ships and aircraft in international traffic except when the work is performed entirely abroad and such income is subject to a personal tax abroad.

  • Pensions and other similar benefits, when they derive from employment in Spanish territory or when they are paid by a resident person or entity.

  • Remuneration of the directors and members of the Boards of Directors , of the Boards that act in their place or of representative bodies of a resident entity.