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V2053-14 28 July 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Taxation of a self-employed person resident in France depends on fiscal residence and the existence of a fixed base in Spain

A self-employed worker resident in France with income from Spanish companies asks whether she must tax in Spain. The DGT explains that if she is resident in France and has no fixed base in Spain, she only taxes in France; if she has a fixed base, she is subject to Spanish tax on IRNR.

The question raised

Whether she must be taxed in Spain on the income received from her activity as a self-employed professional.

The DGT's ruling

If the taxpayer is a resident in France and does not have a permanent establishment in Spain, her income from professional services is only taxable in France. In that case, there is no withholding tax in Spain under Non-Resident Income Tax (IRNR). If she were to have a permanent establishment in Spain, the income would be taxable in Spain under IRNR. If she were a tax resident in Spain, she would be taxed on her worldwide income under Personal Income Tax (IRPF).

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