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A British citizen resident in Spain asks how to recover a 3% retention from property sale due to lack of a fiscal residency certificate. The DGT states that if the change of residency occurred in 2025, such retention may be included in the 2025 IRPF declaration.
Cuestión planteada Conocer cómo solicitar la devolución del 3 por ciento que le han retenido: ¿debe hacerlo a través del modelo 100 correspondiente al período impositivo 2025?.
Si el contribuyente adquiere la condición de residente fiscal en España en el período impositivo en que se producen las retenciones del Impuesto sobre la Renta de no Residentes, estas tendrán la consideración de pagos a cuenta del IRPF. Por tanto, si el cambio de residencia se produjo en 2025, la retención del 3% por la transmisión de un inmueble puede incluirse en la declaración del IRPF correspondiente a dicho período impositivo.
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