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V0698-23 23 March 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Query rejected for being submitted after tax declaration deadline

A taxpayer inquires about their tax residency in 2021 and the possibility of applying for the special regime for displaced workers. The DGT determines the query is rejected as it was submitted after the IRPF declaration deadline.

The question raised

1. Tax residence of the applicant in the 2021 tax period.

The DGT's ruling

To apply the special regime under Article 93 of the Personal Income Tax Law (LIRPF), the relocation must be a consequence of an employment contract and the taxpayer must not have been a resident in Spain during the ten previous tax periods. If the applicant were to be a tax resident in Spain in the 2021 tax period, it would be impossible to opt for the application of this special regime. In the event of a conflict of residence with the United States, the double taxation treaty would apply, unless the special regime is applied, in which case the treaty would not be applicable.

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