En privat sajt med många skattetips och en guldgruva för dem som arbetar aktivt med skatter!

Denna webbplats administreras av Skattepunkten AB
Skattepunkten AB ger Dig professionell skatterådgivning

Kontakta Skattepunkten AB när Du behöver professionell hjälp av en skattekonsult.

Double Taxation?

Skriven av Maurizio den 29 juni, 2011 - 11:38
Forums: 
Experten svarar!
Body: 

Hi!

First of all, my apologies for writing in english, but min svenska är inte så bra....

 I need to know what to do about taxes in Sweden. I think I've been doing something wrong.

This is my situation:

Moved to Sweden, from Spain, in January 2009. From January 2009 until Abril 2011 I worked from home (Sweden) to the same company in Spain I used to work before I moved to Sweden. In the beginning everything pointed out to be just for 6 months, so nothing was done in Spain or Sweden back in those days. This means that I kept paying taxes in Spain and nothing in Sweden. This 6 months turned into 2 years and 4 months under the same situation,... paying taxes in Spain, not in Sweden. In fact, last year 2010 (about taxes from 2009) I never received a "Dekalrationsblanketter" from Skatteverket, neither now about the taxes from 2010, why?

What should I do? Is this wrong? I was trying to reach the Spanish Taxes office to give my "Ok" to the 2010 taxes in Spain and the answer FROM SPAIN was "you are not suppose to pay taxes to Spain",...

Since January 2009 nothing, except my job done from Sweden, ties me to Spain,... no assets, no apartments, no nothing, my life has been in Sweden ever since I moved in January 2009 and I never went back to Spain during this time.

The following is an extract of the Treaty between Spain and Sweden, about double taxation:

"Article XV. EMPLOYMENTS
1. Subject to the provisions of articles XVI, XVIII, XIX, XX and XXI, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that Contracting State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived there from may be taxed in that other State."

Can I understand the part "unless the employment is exercised in the other Contracting State" as the job I was doing from Sweden was always about Spain and for Spain? or does it mean that the employment is excercised PHYSICALLY in Spain?

The same extract in swedish:

"Artikel XV
Enskild tjänst
1. Där icke bestämmelserna i artiklarna XVI, XVIII, XIX, XX och XXI föranleder annat, beskattas löner och liknande ersättningar, som person med hemvist i en avtalsslutande stat förvärvar genom anställning, endast i denna avtalsslutande stat, såvida icke arbetet utföres i den andra avtalsslutande staten. Om arbetet utföres i denna andra stat, får ersättning som uppbäres för arbetet beskattas där."

Skatteavtal Spanien RSV 360 -724 http://www.skatteverket.se/download/18.18e1b10334ebe8bc800068780/360_7241.pdf?posid=2&sv.search.query.allwords=360_7241

Since may 2011 I got a new job here in sweden for a swedish company and I paid my first swedish taxes by the end of that month,...

 Please help...

 

1 Kommentarer
  1. anon
    Hans Larsson
    aug 10, 2011

    Hej!

     Detta kan vi inte svara på utan att utreda saken ordentligt. Vi hjälper
    Dig dock gärna med att göra en utredning. Du välkommen kontakta oss på
    telefon 031 711 20 70 för en diskussion. Vi kan då även diskutera
    betalningsvillkor m.m.

    Hälsningar/Hans

    http://www.skattepunkten.se

    Hälsningar/Hans

    https://www.skattepunkten.se