MEDIUM
FISCAL 3% retention on IRNR can be included in IRPF if fiscal residency acquired in same year
Technical details
Summary
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.