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V0541-15 11 February 2015 · SG de Fiscalidad Internacional Criterion in force
IRNR · residencia fiscal

If a tax resident in Serbia, you will be taxed in Spain on real estate and derived income

A consultant resident in Serbia and working in the UK asks whether they must pay Spanish tax on owning property. The DGT clarifies that if the individual does not meet Spain's tax residency criteria, they will only be liable for property and derived income through the IRNR.

The question raised

Tax residence of the taxpayer and whether they must pay tax in Spain for the acquired property.

The DGT's ruling

Tax residence in Spain is determined by staying for more than 183 days, the core of economic activities, or the residence of family members. If the taxpayer is a resident in Serbia, the Convention between Spain and Serbia allows for the taxation of their real estate in Spain. The income from these properties or the imputed income from their ownership shall be taxed under the Non-Resident Income Tax (IRNR) at a rate of 24%.

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