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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.
Cuestión planteada Si el consultante tiene obligación de presentar autoliquidación del Impuesto sobre la Renta de las Personas Físicas (IRPF) en España, aunque sea residente fiscal en Países Bajos.
La obligación de presentar la declaración del IRPF corresponde a los contribuyentes del impuesto, es decir, personas con residencia habitual en España o bajo circunstancias específicas de la ley. Si el consultante no es residente fiscal en España, no tiene la condición de contribuyente del IRPF y no debe presentar declaración por este impuesto. Esto es independiente de que deba tributar por el Impuesto sobre la Renta de No Residentes (IRNR) por las rentas obtenidas en España.
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