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V0358-20 14 February 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Tax declaration obligation depends on fiscal residency and worldwide income limits

A person working abroad asks whether they must file a tax return in Spain. The DGT states that the 2018 query is inadmissible due to timing and that for 2019 residency status must first be determined.

The question raised

Whether the individual is obliged to file an Income Tax return in Spain.

The DGT's ruling

Tax residence is determined by staying in Spain for more than 183 days (counting sporadic absences) or by having the core of economic activities in Spanish territory. If resident, the individual shall be taxed on their worldwide income. Income from employment performed abroad may be exempt under certain requirements and limits. The obligation to file a tax return will depend on whether the income exceeds the limits established in Article 96 of the Personal Income Tax Law (LIRPF).

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