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V0284-15 26 January 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Tax residency and withholding regimes depend on foreign stay and applicable double taxation treaty

A Spanish university researcher working in Norway must determine whether to pay Spanish or Norwegian income tax and which withholdings apply based on their tax residency.

The question raised

Tax residence of the consultant.

The DGT's ruling

If the consultant maintains tax residence in Spain, they will be taxed on their worldwide income and the Spanish-Norwegian Double Taxation Convention will apply. If they are not a resident in Spain, they will only be taxed on income from Spanish sources, which would not be subject to taxation as the activity is carried out abroad. The worker may communicate their relocation using Form 247 so that the payer applies Non-Resident Income Tax (IRNR) withholdings instead of Personal Income Tax (IRPF).

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