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V1263-18 14 May 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Proof of change of residence does not exempt workers from proving their new tax residence

A company inquired whether a document issued by the Tax Agency proves that a worker relocated to Namibia is a non-resident. The DGT ruled that such a document only serves to anticipate the withholding regime, but does not replace the worker's obligation to prove their tax residence.

The question raised

Whether the aforementioned document, issued by the AEAT, implies that the worker is a non-resident in Spain and a resident in Namibia.

The DGT's ruling

The obtaining of the supporting document through the residence change notification procedure does not exempt the worker from proving their new tax residence to the Administration. For the purpose of withholding, if the work is performed abroad, the income is not subject to taxation in Spain under the Non-Resident Income Tax (IRNR). However, if the procedure under Form 247 is used, the payer must comply with the annual declaration and summary obligations (Forms 216 and 296) even if withholding is not applicable.

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