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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
An architect residing in Spain who works for a school in Switzerland asks whether she is required to file an income tax return. The DGT explains that income from work performed abroad may be exempt and how this affects the threshold for the obligation to file.
Question raised: Whether there is an obligation to file a Personal Income Tax return for the 2016 tax period.
Los rendimientos por trabajos realizados efectivamente en el extranjero para una entidad no residente pueden estar exentos con un límite de 60.100 euros anuales. Si el pagador no está obligado a retener, el límite para no declarar el IRPF es de 12.000 euros anuales por rendimientos del trabajo. Para calcular la parte exenta cuando hay trabajos en España y en el extranjero, se debe aplicar un criterio de reparto proporcional según los días de desplazamiento. No obstante, si el contribuyente tiene derecho a la deducción por doble imposición internacional, estará obligado a declarar en todo caso.
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