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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 períodos impositivos completos (año natural) sin posibilidad de fraccionamiento por cambio de residencia. Si la persona cumple los criterios de residencia del artículo 9 de la LIRPF, tributará por su renta mundial en el IRPF. Si no es residente, tributará por el IRNR únicamente por las rentas de fuente española. En caso de conflicto de residencia entre España e Italia, se aplicará el Convenio para evitar la doble imposición.
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