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V0430-14 17 February 2014 · SG de Fiscalidad Internacional Criterion in force
IRPF · residencia fiscal

Tax liability in Spain for worldwide income if fiscal residence is maintained

A taxpayer who moves to work in the Netherlands in December asks where they should pay tax for the 2012 personal income tax and whether they can file electronically. The DGT responds that, having resided in Spain until November, they are considered a fiscal resident in Spain and must pay tax on their worldwide income, including income from the Netherlands.

The question raised

The place where personal income tax (IRPF) must be paid for the 2012 fiscal year and the possibility of electronic filing

The DGT's ruling

The taxpayer is a tax resident in Spain if there is a presence of more than 183 days, the core of economic interests in Spain, or the residence of their spouse and minor children. Having resided in Spain until November 2012, they are considered a resident for the entire fiscal year and must be taxed on their worldwide income, including that obtained in the Netherlands. In the event of a conflict of residence with the Netherlands, the Double Taxation Convention shall apply to determine residence. The tax return may be submitted via electronic means following the procedures set forth in Order HAP/470/2013.

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