[baromi]

1) Spanish children may soon be required to help out with housework, under a draft law that has been approved by parliament.

Married Spanish men can also face legal sanctions for refusing to do housework – an update in 2005 to the marriage contract used for the country’s civil ceremonies added a clause requiring men to share in household duties, and the care of children and elderly relatives.

2) Proving that idiocy truly has no bounds, Spain issued a “royal decree” taxing sunlight gatherers. The state threatens fines as much as 30 million euros for those who illegally gather sunlight without paying a tax.

Perhaps the Spanish Parliament should follow the “Habitual Non-resdence” .

Non habitual residents will be exempt from PIT on salaries of a non Portuguese source if such salaries were
subject to tax in the country of source under an existing Double Tax Treaty or, if no Tax Treaty exists, were subject to
tax in another jurisdiction and are not considered as Portuguese source income under domestic rules.

Rental income, investment income and capital gains of a non Portuguese source obtained by non habitual residents are also PIT exempt, provided the above mentioned conditions are met. Pensions paid abroad to non habitual
residents are also PIT exempt if such pensions were subject to tax under an existing Double Tax Treaty or if the
pension should not be considered as obtained in Portugal and related contributions did not allow a PIT deduction in Portugal.

Portugal seems happy for foreign earnings to be spent, only subject to sales taxes.

See a full report at PWC
http://www.pwc.pt/pt/fiscalidade/imagens/pwc_europe_best_kept_secret.pdf

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