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V2342-25 3 December 2025 · SG de Fiscalidad Internacional Criterion in force
IRNR · rendimientos del trabajo

No obligation to declare foreign earnings from overseas work

A Spanish tax resident in Malaysia asks whether they must file model 210 for income from an overseas contract with a Malaysian company without a presence in Spain. The DGT responds that since the income is not derived in Spanish territory, there is no obligation to declare.

The DGT's ruling

Employment income is not considered to be obtained in Spanish territory if it does not derive from a personal activity carried out in Spain, nor is it public remuneration or remuneration from entities resident in Spain under the provisions of Article 13.1.c) of the Non-Resident Income Tax Law (TRLIRNR). As they are not considered income obtained in Spain, they are not subject to Non-Resident Income Tax (IRNR) nor to the obligation to file a tax return using Form 210.

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