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V4358-16 11 October 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

If you reside in Spain and do not prove fiscal residence abroad, you must pay tax on your worldwide income

A Spanish worker providing services to an Irish company from Spain and travelling within the EU asks whether they have tax obligations. The DGT responds that if they meet Spain's fiscal residence criteria, they must pay tax on their worldwide income and comply with declaration requirements under legal limits.

The question raised

Question posed: To determine whether there is any obligation to the Spanish Tax Agency.

The DGT's ruling

One is a tax resident if one remains in Spain for more than 183 days or if the core of economic activities is located in Spanish territory. In this case, the taxpayer must be taxed on their worldwide income regardless of where it is produced or the residence of the payer. The obligation to file an IRPF tax return will depend on whether the quantitative limits established by law are exceeded or if deduction rights are exercised.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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