Skip to content
Back to index
V1374-15 30 April 2015 · SG de Fiscalidad Internacional Criterion in force
IRPF · residencia fiscal

Tax treatment of Spanish workers relocated to UK depends on fiscal residency and physical presence

A company asks about the tax treatment of two workers moved to the UK. The DGT explains that taxation will depend on whether they retain their fiscal residency in Spain and whether their stay in the UK exceeds 183 days.

The question raised

The following questions are raised:

The DGT's ruling

If the worker is a tax resident in Spain, they shall be taxed on their worldwide income. If they remain in the United Kingdom for more than 183 days, the income may be taxed in both countries, allowing for a deduction for international double taxation of the PAYE tax. If they remain for less than 183 days and the requirements of the Convention are met, they shall only be taxed in Spain. For the calculation of the 183 days, the physical presence method is applied, including days of arrival, departure, holidays, and illness, but excluding transit days.

Book your free first meeting