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V4745-16 10 November 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia habitual

Obligation to pay tax in Spain on worldwide income remains if tax residence in another country is not proven

A resident of Spain sought clarification regarding their tax obligations following an eight-month temporary contract in Lebanon. The Directorate General for Taxes (DGT) ruled that, unless tax residence in another country is proven, the individual remains subject to Personal Income Tax (IRPF) and must pay tax on their worldwide income.

The question raised

Cuestión planteada Conocer las obligaciones fiscales en España si aceptara el contrato.

The DGT's ruling

Si concurren los criterios de residencia habitual (permanencia de más de 183 días o núcleo de intereses económicos en España), la persona es contribuyente del IRPF. En este caso, deberá tributar por su renta mundial independientemente de dónde se produzca o de la residencia del pagador. Además, debe comunicar cualquier cambio de domicilio fiscal a la Administración.

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

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