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V2981-15 8 October 2015 · SG de Fiscalidad Internacional Criterion in force
IRPF · residencia fiscal

Earnings from independent foreign activity are taxable in Spain if the taxpayer is a fiscal resident

An Italian citizen who worked in Spain and later moved to Belgium as a self-employed individual asks where he should pay tax on his Belgian income. The DGT determines that, having spent more than 183 days in Spain in 2014, he is a Spanish fiscal resident and must pay tax on his worldwide income.

The question raised

Place of taxation of income derived from self-employment activities carried out in Belgium during the period from October to December 2014.

The DGT's ruling

If the taxpayer is a tax resident in Spain due to remaining in the country for more than 183 days, they shall be taxed on their worldwide income. Income from self-employment activities obtained in Belgium shall only be taxed in Belgium if the taxpayer has a fixed base there; otherwise, it shall be taxed exclusively in Spain. In the event that both countries have taxing authority, Spain shall apply the international double taxation deduction.

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