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V2043-20 22 June 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Tax declaration obligation depends on fiscal residency and foreign work exemption criteria

A Spanish resident worker asks whether she must declare her income earned as a yacht stewardess in Saint-Martin and what limits apply. The DGT explains that the obligation depends on her fiscal residency and examines the possible application of the foreign work exemption.

The question raised

Whether they are required to file an income tax return and which limit would apply.

The DGT's ruling

If they are a tax resident, they shall be taxed on their worldwide income; if they are a non-resident, only on income from Spanish sources. To apply the exemption for work performed abroad (Art. 7.p LIRPF), the work must be performed for a non-resident entity in a territory with an analogous tax that is not a tax haven. The exemption is subject to an annual limit of 60,100 euros. If they are a resident, the obligation to file a tax return will depend on whether their income exceeds the limits set forth in Art. 96 of the LIRPF, excluding exempt income.

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