Doctrine by topic · DGT Observatory

Non-Residents: 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 Medium confidence 12 rulings · 2014–2026

Current position

Non-resident foreign workers may access the 2% rate of the TRLIRNR (Non-Resident Income Tax Law) if they meet four conditions: being non-resident natural persons, having fixed-term seasonal or campaign contracts, being foreign workers, and complying with labor regulations. This includes both fixed-term contracts and permanent seasonal (fijo-discontinuos) contracts. Likewise, foreign natural persons without an identity number must request a NIF starting with the letter M.

The DGT's position does not show a doctrinal evolution regarding a single concept, but rather addresses various matters applicable to non-residents. A dispersion of criteria is observed, covering everything from the accreditation of non-resident status and the obtaining of a NIF, to the application of reduced rates for seasonal workers and the location of advisory services.

Turning points

  1. V0558-18

    Establishes that the provision of legal services for tax returns is not a service related to real estate, as the advisory component prevails.

  2. V2632-22

    Determines that the withholding tax on income from artists and athletes must be applied to the gross amount, without deducting concepts such as social security charges.

  3. V1338-26

    Specifies that the 2% rate for seasonal workers also includes permanent seasonal (fijo-discontinuos) contracts.

Analysis based on 12 of 12 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

12
V2789-23 16 Oct 2023

Grants to non-resident trainees not subject to IRNR

SG de Fiscalidad Internacional
retribuciones públicasno residentescorporaciones de derecho públicorentas obtenidas en territorio españolobligación de retención TRLIRNR — RDLeg 5/2004 del IRNR art. 13.1.cTRLIRNR — RDLeg 5/2004 del IRNR art. 31.1
Affects CompanyExpat · Non-residentIndividual
V1649-23 12 Jun 2023

Non-residents must apply for a NIF if they lack a foreign identity number

SG de Tributos
número de identificación fiscalno residentesnúmero de identidad de extranjerocenso de obligados tributariosasignación de nif LGT — Ley 58/2003 General Tributaria art. disposición adicional sexta.1LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V0282-20 7 Feb 2020

Non-residents in third countries may apply regional property donation rules

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
libertad de movimiento de capitalesdonación inter vivosno residentespaíses tercerosnormativa autonómica LISD — Ley 29/1987 de Sucesiones y Donaciones art. Disposición adicional segunda. Uno.1LGT Ley 58/2007
Affects CompanyExpat · Non-residentIndividual
V0837-17 4 Apr 2017

No tax on cash donations between non-residents if no assets in Spain

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
donación de efectivoobligación personalobligación realresidencia habitualno residentes LISD — Ley 29/1987 de Sucesiones y Donaciones art. 6.2LISD — Ley 29/1987 de Sucesiones y Donaciones art. 6.3
Affects CompanyExpat · Non-residentIndividual
V0699-17 21 Mar 2017

Inapplicability of 95% reduction due to non-vigent events and treaty norms

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
reducción por empresa familiaradquisición mortis causaconvenio de doble imposiciónparticipaciones en entidad mercantilno residentes LISD — Ley 29/1987 de Sucesiones y Donaciones art. 20.2.cLGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V0700-17 16 Mar 2017

Mutual aid benefits deemed employment income subject to IRPF and IRNR

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoasistencia socialreducción por irregularidadretencionesno residentes LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 18.2
Affects CompanyExpat · Non-residentIndividual

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