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A taxpayer moving their residence to Brazil asks whether advance payments and instalment income from IRPF can be offset against their IRNR contribution. The DGT confirms this is possible provided the amounts relate to incomes subject to non-resident tax.
Cuestión planteada Si los pagos fraccionados y las retenciones e ingresos a cuenta del Impuesto sobre la Renta de las Personas Físicas correspondientes al primer trimestre pueden compensarse con la cuota resultante de la declaración por el Impuesto sobre la Renta de los No Residentes. En caso contrario, si procede solicitar la devolución de dichos importes como ingresos indebidos.
Los pagos a cuenta del IRPF practicados desde el inicio del año hasta que se acredite el cambio de residencia se consideran retenciones o ingresos a cuenta del IRNR. Para que esta deducción sea posible, dichos pagos deben corresponder a rentas sujetas al impuesto de no residentes. Por tanto, estos importes pueden deducirse de la cuota del IRNR resultante de la declaración de tales rentas.
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