Most common provisions of the Agreements
Distribution of tax authority in the Agreements, in general, for different types of income
Agreements. Border workers
Cross-border workers resident in France and Portugal who cross into Spain for work on a daily basis are only taxed in their country of residence for the earnings they receive from this work.
With respect to workers in Morocco, as the double taxation agreement does not contain any special clause, income they obtain for their work will be subject to taxation in Spain.