Bulgaria Bulgarian tax treaties and international agreements Special rules for frontier workers are included in the following double taxation agreements: F: I have been living in Spain since January 2017, where I work as a freelance teacher. However, I worked a few weeks in Ireland in 2017 and earned around 2,000 euros (only PAYROLL income). The same thing is going to happen this year. What are the tax consequences of the few weeks of Irish work? I guess I don`t need to declare Spanish income in Ireland or Irish income in Spain? I am a little confused and I do not want to be taxed twice. Fergal, Barcelona, Spain Below is a summary of the ongoing work on negotiating new DTAs and updating existing agreements: If you are a tax resident in Ireland in 2017 and 2018, you pay Irish taxes on your worldwide income. You must register with the Income Tax Revenue Commissions and submit a form 11 return declaring your Irish and Spanish income. Depending on your status as a tax resident in Spain, you may again be subject to Spanish tax, which increases the possibility of double taxation. The Spanish tax system is very complicated. If you are considered to be resident in Spain or if you have financial interests in Spain / abroad, your assets and income may be taxable during the tax year, in accordance with the IRPF Impuesto sobre la Renta de Personas Físicas. Ireland and Spain have concluded a double taxation convention, signed in 1994. To find out more about income and property taxes in Spain, visit the website of the tax administration. Ireland has signed comprehensive double taxation (SAA) conventions with 74 countries; 73 are in force.
The agreements include direct taxes which are also possible in the case of Ireland: normally, between the age of 60 and 70, you have an occupational pension scheme from which you can benefit. However, you should use your own system brochure to find out when your pension will be available to you. CyprusList of Cypriot tax treaties List of Cypriot tax treaties (EL) If you are not resident in Ireland in 2017 and 2018, you do not need to file an Irish tax return. But as stated above, you will continue to pay Irish taxes at the source of your Irish PAYE income. Spanish income tax can also be levied on your Irish PAYE income, which could lead to tax obligations in Ireland and Spain on the same income.. . .