Specific issues relating to taxation of other income, no agreement
Taxation of income other than income generated by real estate
In general, work performance is considered obtained in Spanish territory when the work is carried out in Spanish territory (territoriality criterion).
Particular cases (payment criterion):
Public remuneration paid by the Spanish Administration except when the work is provided entirely abroad and such income is subject to a personal tax in the country. foreign.
Remuneration of employees of ships and aircraft in international traffic except when the work is provided entirely abroad and such income is subject to a personal tax abroad.
Pensions and other similar benefits, when they derive from employment provided in Spanish territory or when they are paid by a resident person or entity.
Remuneration of the administrators and members of the Boards of Directors , of the Boards that act in their place or of representative bodies of a resident entity.