Skip to content
Back to index
V2826-14 20 October 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

EU officials residing in another member state due to duties retain Spanish tax residency

A European Commission official resident in Belgium enquires about his Spanish taxation. The DGT clarifies that, under EU Protocol No. 7, if a change of residence is due to official duties, the individual retains their fiscal residency in Spain and must tax their worldwide income.

The question raised

Taxation under Personal Income Tax on the income obtained by the applicant.

The DGT's ruling

European Union officials who establish their residence in another Member State solely due to their duties retain their tax residence in the State where they resided upon entering service. Therefore, they are taxed in Spain on their worldwide income, without prejudice to the exemption of salaries paid by the Union. Likewise, the seniority increments (trienios) of the Community of Madrid are taxed as income from employment, and non-rented real estate generates imputed rental income.

Book your free first meeting