Skip to content
Back to index
V2201-19 16 August 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · régimen especial de tributación

The special tax regime under Article 93 of the LIRPF does not apply if fiscal residence in Spain is not acquired in the reference tax period

The taxpayer asked whether they were liable to pay the Tax on Income from Non-Residents in 2018 after having chosen the special regime under Article 93 of the LIRPF. The DGT responds that, as fiscal residence in Spain was not acquired in that year, the special regime does not apply.

The question raised

Cuestión planteada 1.- En relación con el período impositivo 2018: si el consultante debe tributar en España como no residente fiscal por el Impuesto sobre la Renta de No Residentes en relación con las rentas obtenidas en España entre los meses de enero a junio de 2018.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Email
Contact