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A Swiss consultant plans to move to Spain in October 2025 to work from his home. The DGT examines whether he will be a fiscal resident in 2025 and how his income from the previous quarter will be taxed.
Question raised
If the consultant is not a tax resident in Spain in 2025, their income may be subject to Non-Resident Income Tax (IRNR) if they have a fixed base in Spain. The consultant's domicile, being used for their professional activity with an intention of permanence, constitutes a place of business and a permanent establishment. Therefore, income attributable to said fixed base shall be subject to Non-Resident Income Tax. If the consultant is a resident in Switzerland, the Spain-Switzerland Convention allows Spain to tax income from the fixed base.
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