Case study Self-employed: Ireland & UK & Spain

[Nemama]

Hi,

I'm currently self-employed here in Ireland. However I would like to know what if I also work in London and Madrid providing the same service plus extending myself to other countries like working 3 months here, 3 months in UK and other 3 in Spain.

Should I become self-employed on each country? Better if I operate as a company so any abroad income should come here?

Thanks,
N

 

[dublin67]

You could potentially be looking at three different sets of tax rules here. As a very general rule three months in any location won't give you a permanent establishment - which means a tax base in that country. However that is only a very general rule. You will need to determine the tax treatment in Spain and the UK. Then the Irish tax treatment will need to be examined in the context of the tax treatments in the other jurisdictions. You will possibly also need to consider the interaction of the multilateral instruments which will sit on top of tax treaties.

If this sounds complex that is because it may be. You may also need to consider vat registrations and place of supply rules which are separate again.