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V2929-20 29 September 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Spain's income tax depends on taxpayer's fiscal residency

A worker who rendered services in Spain from January to April 2019 asks how to declare those incomes and regularise the withholdings made. The DGT responds that taxation will depend on whether the taxpayer is a fiscal resident in Spain or abroad.

The question raised

To determine how to declare to the Spanish Tax Agency the income from employment obtained in Spain and how to regularize or offset the withholdings applied in Spain.

The DGT's ruling

If the consultant is a tax resident in Spain, they shall be taxed on their worldwide income through the Personal Income Tax (IRPF). If they are a non-resident, they shall be taxed in Spain only on income from Spanish sources through the Non-Resident Income Tax (IRNR). In the event of a residency conflict, the applicable Double Taxation Convention shall apply. If they are a non-resident and have undergone IRPF withholdings, the regularization or refund is requested via Form 210.

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