Providing English grinds to Spanish over internet:15% deducted @ source by Sp Govt.

J

Josvill2010

Registered User
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87
Hi,

A friend of mine gives English grinds over the internet in a Spanish school. Let's assume he gets paid €1k every three months. 15% is deducted at source by the Spanish government. If he was to bring this money to an Irish account, would he have to pay any additional PAYE?
Regards,
j
 
I expect that he will have to pay Income Tax under self-assessment. He should get a credit (or perhaps a deduction) for the Spanish tax deducted.
 
AFAIK, if your friend is Irish-domiciled then he will have to pay Irish income tax on the money whether he brings it into the State or not.

The remittance basis only applies to people who are not Irish-domiciled

http://www.revenue.ie/en/tax/it/leaflets/res1.html

see the part "How do the concepts of residence, ordinary residence and domicile affect my tax treatment?"
 
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