Doctrine by topic · DGT Observatory

Non-Resident: 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 43 rulings · 2014–2026

Current position

The taxation of non-residents in Spain depends on the source of the income and the application of international treaties. Income from personal activity is only taxed if it is carried out within Spanish territory, whereas transfers of own funds do not constitute the obtaining of income. In the event of tax residence abroad, the taxing power usually lies with the State of residence according to the applicable treaties.

The DGT's position remains constant in the application of territoriality and treaties to determine taxing power. No doctrinal changes are observed, but rather the application of similar criteria to different scenarios such as non-compete compensation, transfers of funds, or pensions. The doctrine is limited to confirming that the income must derive from an activity in Spain to be subject to IRNR (Non-Resident Income Tax).

Analysis based on 41 of 43 rulings with a stated position. Updated 15 September 2026.

Rulings on this topic

24
V1148-26 20 May 2026

Must pay Patrimony Transmissions Tax on buying a used vehicle in Spain

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
transmisiones patrimoniales onerosassujeto pasivono residenteadministración centralvehículo usado TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 6.1.ATRITPAJD — RDLeg 1/1993 de ITP y AJD art. 7.1
Affects CompanyExpat · Non-residentIndividual
V0395-24 12 Mar 2024

Non-residents without an establishment in Spain are not required to register a vehicle

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
impuesto especial sobre determinados medios de transportematriculación definitivavalor de mercadobase imponibleprecios medios de venta Ley 38/1992 (LIE)LGT — Ley 58/2003 General Tributaria art. 57
Affects CompanyExpat · Non-residentIndividual
V0393-24 12 Mar 2024

Foreign loan debt deductible for property purchase in Spain for Wealth Tax

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
obligación realpatrimonio netosujeto pasivodeducción de deudano residente LIP — Ley 19/1991 del Impuesto sobre el Patrimonio art. 5.Uno.bLIP — Ley 19/1991 del Impuesto sobre el Patrimonio art. 9.Uno
Affects CompanyExpat · Non-residentIndividual
V2536-23 21 Sept 2023

Improvement agreements under Galician Civil Law may be subject to inheritance tax

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
pacto de mejoraobligación personaldevengo anticipadotransmisión mortis causapacto sucesorio LISD — Ley 29/1987 de Sucesiones y Donaciones art. 3.1.aLISD — Ley 29/1987 de Sucesiones y Donaciones art. 3.1.b
Affects CompanyExpat · Non-residentIndividual
V3227-21 28 Dec 2021

Article 18.6 of the LIS applies to non-resident professional partners

SG de Impuestos sobre las Personas Jurídicas
socio profesionalvalor de mercadooperaciones vinculadasno residentebase imponible LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 10.3LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 15.g
Affects CompanyExpat · Non-residentIndividual
V2654-21 3 Nov 2021

No obligation to file Model 720 when not a tax resident

SG de Tributos
modelo 720residencia fiscaldeclaración informativacuentas en el extranjerotitularidad LGT — Ley 58/2003 General Tributaria art. 29LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V3114-20 19 Oct 2020

Non-residents in third countries may apply regional rules for movable assets

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
donaciónno residentebienes muebleshecho imponiblesujeto pasivo LISD — Ley 29/1987 de Sucesiones y Donaciones art. 3.1.bLISD — Ley 29/1987 de Sucesiones y Donaciones art. 5.b
Affects CompanyExpat · Non-residentIndividual
V1887-20 10 Jun 2020

No obligation to withhold taxes on non-resident artists performing abroad

SG de Fiscalidad Internacional
artistas y deportistasrentas obtenidas en territorio españolconvenio de doble imposiciónretencionesestado de la fuente Convenio España - Arabia SaudíTRLIRNR — RDLeg 5/2004 del IRNR art. 13.1.b.3
Affects CompanyExpat · Non-residentIndividual

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