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A lawyer resident in the Netherlands asks whether they must pay IRPF or IRNR and their IAE status when practicing in Spain. The DGT clarifies that engaging in economic activity requires IAE registration, and fiscal residency depends on permanence or economic interest centre criteria.
Question raised: To determine whether taxation should be applied under Personal Income Tax (IRPF) or, conversely, under Non-Resident Income Tax (IRNR), as well as the Tax on Economic Activities.
Any person carrying out an economic activity on their own account must register and pay the Tax on Economic Activities (IAE), even if on a sporadic basis. Tax residence in Spain is determined by staying for more than 183 days or by having the main center of activities or economic interests in Spanish territory. In the event of a residence conflict, the Double Taxation Convention with the Netherlands shall apply.
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