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New guides on the latest Spanish tax and immigration developments.
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A non-EU foreigner arriving in Spain in the fourth quarter of 2025 and registering as a self-employed individual asks whether they must pay income tax or non-resident tax. The DGT explains that residence depends on meeting either the stay criteria or the economic activity centre criteria.
Cuestión planteada Consideración del consultante como residente fiscal en España, o no residente fiscal, en el período impositivo 2025: si debe presentar el modelo 100 del Impuesto sobre la Renta de las Personas Físicas (IRPF) o si debe tributar como no residente fiscal en España por el Impuesto sobre la Renta de No residentes (IRNR).
Se es residente fiscal en España si se permanece más de 183 días en el año natural o si radica en el país el núcleo principal de actividades o intereses económicos. También existe una presunción de residencia si residen habitualmente en España el cónyuge y los hijos menores dependientes. Si concurre cualquiera de estas circunstancias, el contribuyente debe tributar por el IRPF mediante el modelo 100.
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