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Posted Thu, 02 Nov 2023 16:27:36 GMT by
Hello, I wanted to ask when claiming back tax under the UK Spain Double Tax Agreement as an employee in the UK, what is the Article Number(s) which the exemption is claimed under? As per this document https://assets.publishing.service.gov.uk/media/5a7f1a77e5274a2e87db3d01/spain-dtc_-_in_force.pdf I believe it is 14 and 22, Thank You
Posted Fri, 03 Nov 2023 12:03:37 GMT by HMRC Admin 25
Hi daeusx123,
The double taxation agreement is always reciprocal.
So, if your employment income is taxable in Spain, you can claim a refund of tax paid in the UK and vice versa. 
If both countries have a right to tax the income article 22 applies and a credit for tax paid in the other country can be made.
Article 14 relates to employment income and article 22 relates to the elimination of double taxation.  
Thank you. 
 

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