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V2264-20 2 July 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Tax obligation to declare foreign work income if tax resident in Spain

A foreign volunteer from an NGO who earned 23,000 euros in African countries in 2019 asks whether they must declare in Spain. The DGT responds that if they maintain habitual residence in Spain, they must pay tax on their worldwide income and assess whether it exceeds the declaration thresholds.

The question raised

Question raised: Whether they are obliged to file a Personal Income Tax return and to be taxed on all amounts received. If so, the tax return form.

The DGT's ruling

If the consultant has habitual residence in Spain, they are a taxpayer of the Personal Income Tax (IRPF) and must be taxed on their worldwide income regardless of where it is produced or who the payer is. The obligation to file a tax return depends on whether the income obtained exceeds the limits established in Article 96 of the LIRPF. In the case of employment income, the general limit is 22,000 euros, unless it comes from multiple payers or other circumstances arise that reduce said limit.

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