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V2432-17 28 September 2017 · SG de Fiscalidad Internacional Criterion in force
IRNR · régimen opcional

Residents in the United Kingdom: conditions for opting for Personal Income Tax or taxation under Non-Resident Income Tax depending on the type of income

A tax resident in the United Kingdom inquires whether they can be subject to Personal Income Tax in Spain and how their financial income is taxed. The DGT explains the conditions for the optional EU regime and the application of the Double Taxation Convention for interest, dividends, and capital gains.

The question raised

Whether the inquirer, being a tax resident in the United Kingdom, can be taxed as a taxpayer under Personal Income Tax. If not, the taxation of income obtained in Spain arising from financial products.

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