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A trainee asks whether to file IRPF model 100 or IRNR model 210 after working in Spain. The DGT responds that, having spent more than 183 days in the country during 2020, the individual is a fiscal resident and must pay IRPF.
Cuestión planteada Si debe tributar presentando el modelo 100 (como contribuyente del Impuesto sobre la Renta de las Personas Físicas, IRPF) o el modelo 210 (del Impuesto sobre la Renta de No Residentes, IRNR).
La residencia fiscal se determina por la permanencia más de 183 días en territorio español durante el año natural o por radicar en España el núcleo de actividades económicas. Al haber permanecido el consultante en España más de 183 días en el año 2020, se considera residente fiscal en dicho período impositivo. Las retenciones practicadas por IRNR durante el cambio de residencia se consideran pagos a cuenta del IRPF.
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