Skip to content
Back to index
V0355-22 24 February 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Tax period in Spain coincides with the natural year, regardless of origin country's fiscal cycle

A Spanish resident asks how to declare UK income, whose fiscal year does not align with Spain's. The DGT clarifies that Spain's tax period is the natural year and explains how work income is taxed based on residence and place of execution.

The question raised

How should the period from April to December of a year, which appears in the UK tax return for the April to April period, be declared in Spain, and how should the other period (from January to April of a year) be declared? Is it possible to have tax periods in Spain that are not from January to December?

The DGT's ruling

The tax period in Spain coincides with the calendar year, except in the event of death. If the person is a tax resident in Spain, they shall be taxed on their worldwide income. Income from employment performed abroad may be exempt if specific requirements regarding displacement and non-resident status are met. Teleworking performed from Spain is considered work exercised in Spain, regardless of where the company is located.

Book your free first meeting