Skip to content
Back to index
V2730-20 7 September 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Tax obligation to declare foreign income depends on Spanish fiscal residency

A consultant residing and working in Mexico asks whether they must declare income in Spain. The DGT responds that taxation depends on whether they are a fiscal resident in Spain, in which case they will be taxed on worldwide income, or if they are a non-resident, taxed only on Spanish-source income.

The question raised

Whether the consultant must declare to the Spanish Tax Agency the income received in Mexico.

The DGT's ruling

Taxation in Spain will depend on tax residence: if resident, the individual will be taxed on their worldwide income under the Personal Income Tax (IRPF); if non-resident, only on income from Spanish sources under the Non-Resident Income Tax (IRNR). Residence is determined by staying for more than 183 days, by having the core of economic activities or interests in Spain, or by the presumption of residence if the spouse resides in Spain. In the event of a conflict of residence between Spain and Mexico, the Double Taxation Convention shall apply.

Book your free first meeting