Doctrine by topic · DGT Observatory

Spanish Source: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Stable position High confidence 20 rulings · 2014–2023

Current position

Taxation depends on tax residence and the source of the income. Residents are taxed on their worldwide income, while non-residents are taxed under the Non-Resident Income Tax (IRNR) only on income from a Spanish source. In the case of gains from the disposal of shares in entities resident in Spain, these are considered to be obtained in Spanish territory and are taxed at 19% under the IRNR.

The DGT's position remains constant regarding the distinction between tax residence and the source of income. The rulings analyze various cases such as study grants, compensation, or the disposal of shares, but without altering the principle that non-residents only pay tax on income from a Spanish source.

Analysis based on 20 of 20 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

20
V3252-23 19 Dec 2023

Dividends from Spanish share sales taxed at 19% in Spain for Brazilian residents

SG de Fiscalidad Internacional
ganancias patrimonialestransmisión de participacionesdoble imposiciónresidente fiscalfuente española Convenio entre España y Brasil para evitar la doble imposiciónTRLIRNR — RDLeg 5/2004 del IRNR art. 13.1.i) 1.º
Affects CompanyExpat · Non-residentIndividual
V0543-22 18 Mar 2022

Judicial indemnity classified as patrimonial gain, no deductions allowed

SG de Impuestos sobre la Renta de las Personas Físicas
ganancia patrimonialindemnizaciónpérdida patrimonialrenta al consumoresidencia fiscal LIRPF — Ley 35/2006 del IRPF art. 14.1LIRPF — Ley 35/2006 del IRPF art. 33
Affects CompanyExpat · Non-residentIndividual
V2982-20 5 Oct 2020

Payments for academic external placements are treated as income from work

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoresidencia fiscalretenciónfuente españolaprácticas académicas LIRPF — Ley 35/2006 del IRPF art. 7.jLIRPF — Ley 35/2006 del IRPF art. 8.1.a
Affects CompanyExpat · Non-residentIndividual
V2644-18 2 Oct 2018

Transfer of foreign own funds does not constitute taxable income

SG de Impuestos sobre la Renta de las Personas Físicas
residencia fiscalrenta mundialtransferencia de fondosnúcleo de intereses económicosperiodo impositivo LIRPF — Ley 35/2006 del IRPF art. 2LIRPF — Ley 35/2006 del IRPF art. 9.1
Affects CompanyExpat · Non-residentIndividual
V2999-17 20 Nov 2017

Tax declaration in Spain depends on fiscal residency status

SG de Impuestos sobre la Renta de las Personas Físicas
residencia fiscalrenta mundialperiodo impositivofuente españolaconflicto de residencia LIRPF — Ley 35/2006 del IRPF art. 2LIRPF — Ley 35/2006 del IRPF art. 7.p
Affects CompanyExpat · Non-residentIndividual
V1931-17 19 Jul 2017

Tax liability in Spain depends on taxpayer's fiscal residence

SG de Impuestos sobre la Renta de las Personas Físicas
residencia fiscalrenta mundialpermanencianúcleo de actividadespresunción de residencia LIRPF — Ley 35/2006 del IRPF art. 2LIRPF — Ley 35/2006 del IRPF art. 9.1
Affects CompanyExpat · Non-residentIndividual
V0053-17 13 Jan 2017

Significant Spanish income could trigger economic residency

SG de Fiscalidad Internacional
residencia fiscalintereses económicosfuente españolaconvenio de doble imposiciónnúcleo de actividades LIRPF — Ley 35/2006 del IRPF art. 9.1Convenio España-Andorra
Affects CompanyExpat · Non-residentIndividual
V1952-16 6 May 2016

Non-resident workers are not taxed on remote earnings in Spain

SG de Fiscalidad Internacional
residencia fiscalrendimientos del trabajoteletrabajofuente españolaconvenio de doble imposición LIRPF — Ley 35/2006 del IRPF art. 9.1TRLIRNR — RDLeg 5/2004 del IRNR art. 13.1
Affects CompanyExpat · Non-residentIndividual
V0686-15 3 Mar 2015

Tax residency depends on physical presence or economic interest centre

SG de Fiscalidad Internacional
residencia fiscalcentro de intereses vitalesrenta mundialconvenio de doble imposiciónfuente española LIRPF — Ley 35/2006 del IRPF art. 9.1.aLIRPF — Ley 35/2006 del IRPF art. 9.1.b
Affects CompanyExpat · Non-residentIndividual
V2477-14 23 Sept 2014

Retention obligation depends on worker's fiscal residency

SG de Impuestos sobre la Renta de las Personas Físicas
residencia fiscalretención a cuentarenta mundialtrabajos en el extranjeroconvenio de doble imposición LIRPF — Ley 35/2006 del IRPF art. 7.pLIRPF — Ley 35/2006 del IRPF art. 9
Affects CompanyExpat · Non-residentIndividual

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