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V0037-23 ·16 January 2023 ·consulta-vinculante Medium impact
Tax

No obligation to declare IRPF if not a Spanish tax resident

The consultant, resident in the Netherlands, asks whether they must file the IRPF in Spain due to a registration under the self-employed regime for a Dutch subsidiary. The DGT responds that, as not being a Spanish tax resident, they are not a taxpayer of the IRPF.

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2023-01-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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