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V1818-25 13 October 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · retención

3% retention on IRNR can be included in IRPF if fiscal residency acquired in same year

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.

The question raised

To determine how to request the refund of the 3 percent withheld: should it be done through form 100 corresponding to the 2025 tax period?

The DGT's ruling

If the taxpayer acquires the status of tax resident in Spain during the tax period in which the Non-Resident Income Tax withholdings occur, these shall be considered advance payments of the Personal Income Tax (IRPF). Therefore, if the change of residence occurred in 2025, the 3% withholding for the transfer of real estate may be included in the IRPF tax return corresponding to said tax period.

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