Skip to content
Back to index
V2025-15 29 June 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Tax retention and taxation depend on the worker's fiscal residency in Spain

A company asks which withholdings to apply and whether a worker moved to Sweden for a year must be taxed there. The DGT explains that taxation will depend on whether the worker retains their Spanish fiscal residency or becomes a resident in Sweden under the Double Taxation Agreement.

The question raised

Question posed: To determine the type of withholding to be applied, whether the worker could qualify for any exemption due to being posted abroad, and whether they must be taxed in Sweden.

The DGT's ruling

If the worker is a tax resident in Spain, they shall be taxed on their worldwide income and personal income tax (IRPF) withholdings shall apply, although they may qualify for the exemption for work performed abroad if the requirements are met. If they are a resident in Sweden, they shall only be taxed in Spain on income from a Spanish source, but as the work is performed in Sweden, there would be no income subject to non-resident income tax (IRNR). In the event of a conflict of residence, the rules of the Convention between Spain and Sweden shall apply.

Email
Contact