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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A person moving to work in Italy in June asks whether they must declare their income in Spain using form 100 or another form. The DGT responds that the obligation to declare worldwide income or only income from Spanish sources depends on the determination of their fiscal residency for the tax year.
Cuestión planteada Cómo debe declarar en España en relación con las rentas percibidas durante el período impositivo 2017: si lo debe hacer en el modelo 100 (Impuesto sobre la Renta de las Personas Físicas) o en otro modelo.
La residencia fiscal se determina por periodos impositivos completos (año natural) y no se puede fraccionar por cambio de residencia. Si se cumplen los criterios de residencia (permanencia más de 183 días o núcleo de intereses económicos), se tributará por la renta mundial en el IRPF. Si no se es residente, se tributará por el IRNR únicamente por las rentas de fuente española. En caso de conflicto de residencia, se aplicará el Convenio entre España e Italia.
What is published here, applied to a company or a specific case. The first meeting is free.
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