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V2125-18 18 July 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Must file IRPF if fiscal residence changes to a tax haven

A Spanish citizen residing in Gibraltar asks whether they must declare in Spain for the 2017 tax year. The DGT responds that, as Gibraltar is a tax haven, the individual does not lose their Spanish fiscal residency during the year of change and the four following years.

The question raised

Whether they must file a Personal Income Tax return in Spain regarding the 2017 tax period.

The DGT's ruling

Natural persons of Spanish nationality do not lose their status as Personal Income Tax (IRPF) taxpayers if they prove their new residence in a tax haven during the period of change and the following four years. Since Gibraltar is considered a tax haven, if the change of residence occurred in 2013, the taxpayer remains a tax resident in Spain in 2017.

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