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V1276-18 16 May 2018 · SG de Fiscalidad Internacional Criterion in force
IRPF · residencia fiscal

Taxation in Spain depends on tax residence determined by the IRPF Act and the Double Taxation Convention with France

A person moving from Spain to France for work seeks advice on how to be taxed in 2017. The DGT explains that their tax residence must first be determined according to domestic regulations and the Double Taxation Convention.

The question raised

Question raised. The consultant poses, in summary, the following:

The DGT's ruling

If they are a tax resident in Spain, they will be taxed on their worldwide income under the Personal Income Tax (IRPF). If they are a non-resident, real estate income in Spain will be taxed under the Non-Resident Income Tax (IRNR) (19% for EU residents) and employment income earned in Spain will also be taxed under the IRNR. In the event of a conflict of residence, the tie-breaker rules of the Spanish-French Convention shall apply.

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What is published here, applied to a company or a specific case. The first meeting is free.

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