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V0358-20 ·14 February 2020 ·consulta-vinculante Medium impact
Tax

Tax declaration obligation depends on fiscal residency and worldwide income limits

A person working abroad asks whether they must file a tax return in Spain. The DGT states that the 2018 query is inadmissible due to timing and that for 2019 residency status must first be determined.

In 6 key points

Lifecycle

2020-02-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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