Skip to content
V1818-25 ·13 October 2025 ·consulta-vinculante Medium impact
Tax

3% retention on IRNR can be included in IRPF if fiscal residency acquired in same year

A British citizen resident in Spain asks how to recover a 3% retention from property sale due to lack of a fiscal residency certificate. The DGT states that if the change of residency occurred in 2025, such retention may be included in the 2025 IRPF declaration.

In 6 key points

Lifecycle

2025-10-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact