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V2355-15 24 July 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Natural persons resident in Spain are taxed on their worldwide income and must comply with formal obligations

The inquirer asks about their tax obligations upon receiving income and dividends from abroad. The DGT explains that, if they are a tax resident in Spain, they must be taxed on their worldwide income and details the obligations of entities subject to corporate tax.

The question raised

Question posed: Tax obligations in Spain.

The DGT's ruling

If a natural person has habitual residence in Spain by remaining there for more than 183 days or by having their core of economic interests here, they shall be taxed on their worldwide income pursuant to the LIRPF. Dividends received are considered returns on movable capital included in the savings tax base. Entities with the status of taxpayers of Corporate Tax must comply with registration in the index of entities, the maintenance of accounting records, and the filing of tax returns.

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

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