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V1378-25 21 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · régimen especial de trabajadores desplazados

Rental and interest income of displaced workers taxed under special IRPF regime

A worker under the special displaced workers regime asks whether rental and interest income must be declared separately using form 210. The DGT responds that such income is included in the special IRPF declaration, following the specific scales set out in article 93.2 of the IRPF Law.

The question raised

Question posed: Whether income other than employment income, namely rental income and interest from accounts or loans, must be excluded from Form 151 and declared separately via Form 210 and, in this second case, taxed at the 19% rate (provided for in Article 25.1 of the recast text of the Non-Resident Income Tax Law), as well as with the possibility of deducting expenses associated with the rental in accordance with Article 24.6 of said recast text.

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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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