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V2270-14 4 September 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Fiscal residency in Spain maintained if no foreign residency proven

A Spanish university researcher working in Italy asks about tax treatment. The DGT states that if no foreign fiscal residency is proven, the person will remain a Spanish tax resident and must pay tax on worldwide income.

The question raised

Tax treatment of the remunerations derived from the contract.

The DGT's ruling

If the taxpayer does not prove their tax residence in another country, they shall be considered a tax resident in Spain based on the permanence criterion, and must be taxed on their worldwide income. The considerations derived from the employment contract with the university are considered income from employment pursuant to Article 17 of the Personal Income Tax Law (LIRPF). Said income is subject to Personal Income Tax (IRPF) and its withholding system.

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