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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A tax resident in Spain working in Gibraltar asks how to declare a salary received in British pounds. The DGT rules that the amount must be converted into euros by applying the official exchange rate from the European Central Bank.
Cuestión planteada Como en su declaración de la renta tiene que consignar dicho sueldo en euros, saber cómo debe hacerlo.
Para cumplimentar la declaración del IRPF, si la operación se realiza en una moneda distinta del euro, debe convertirse a esta última aplicando el tipo de cambio oficial. Se considera cambio oficial el que publique el Banco Central Europeo, por sí o a través del Banco de España. Las diferencias por cambio de moneda pueden generar ganancias o pérdidas patrimoniales si no derivan de una actividad económica.
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