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V2184-23 ·25 July 2023 ·consulta-vinculante Medium impact
Tax

Non-residents' income from Spain taxed under IRNR based on nature

A taxpayer moving to Peru asks how income from Spain is taxed. The DGT assesses fiscal residency and determines that, if non-resident, pensions, pension plan withdrawals, rental income, capital gains, and patrimonial gains are taxed in Spain under the IRNR.

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2023-07-25PublishedPublished 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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