Doctrine by topic · DGT Observatory

Spanish Territory: 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

Settled doctrine High confidence 15 rulings · 2014–2026

Current position

Income from employment obtained under the special regime is considered to be obtained in Spanish territory as long as it derives from a personal activity carried out in Spain. However, income from activities prior to the relocation or those that do not derive from a personal activity in Spain are not taxed. In the case of stock options, the proportional part corresponding to the relocation period is taxed under the special regime, but the capital gain from the transfer of shares is not considered to be obtained in Spain.

The DGT maintains a consistent stance in which the territoriality of income depends on the location of the personal activity and not just on the regime applied. Throughout the rulings, it has been specified that the special regime does not automatically convert activities carried out entirely abroad or prior to relocation into Spanish income. This position has been detailed in specific scenarios, such as the application of exemptions or the taxation of stock options.

Turning points

  1. V2547-24

    Clarifies that the special regime establishes that all income from employment shall be understood as obtained in Spanish territory, preventing the application of the exemption under article 7.p) of the Personal Income Tax Law (LIRPF).

  2. V1639-26

    Distinguishes between income from stock options, which are taxed under the special regime in the proportion corresponding to the relocation, and the capital gain from the transfer of shares, which is not understood to be obtained in Spain.

Analysis based on 13 of 15 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

15
V1639-26 19 Jun 2026

Consolidated call option returns after relocation taxed under special regime in Spain

SG de Impuestos sobre la Renta de las Personas Físicas
régimen especial de desplazadosopciones de comprarendimientos del trabajoganancias patrimonialesconsolidación de opciones LIRPF — Ley 35/2006 del IRPF art. 93.2.bRIRPF — RD 439/2007, Reglamento del IRPF art. 114.2.a
Affects CompanyExpat · Non-residentIndividual
V2342-25 3 Dec 2025

No obligation to declare foreign earnings from overseas work

SG de Fiscalidad Internacional
rendimientos del trabajoresidencia fiscalterritorio españolmodelo 210trabajo por cuenta ajena TRLIRNR — RDLeg 5/2004 del IRNR art. 1TRLIRNR — RDLeg 5/2004 del IRNR art. 5
Affects CompanyExpat · Non-residentIndividual
V0425-25 20 Mar 2025

RSU from pre-move foreign activity not taxable in Spain

SG de Impuestos sobre la Renta de las Personas Físicas
régimen especialrsuresidencia fiscalrendimientos del trabajodesplazamiento LIRPF — Ley 35/2006 del IRPF art. 93RIRPF — RD 439/2007, Reglamento del IRPF art. 114.2.a
Affects CompanyExpat · Non-residentIndividual
V2547-24 11 Dec 2024

Exemption for foreign work cannot be applied under special regime

SG de Impuestos sobre la Renta de las Personas Físicas
régimen especialexenciónrendimientos del trabajoresidencia fiscalterritorio español LIRPF — Ley 35/2006 del IRPF art. 7.pLIRPF — Ley 35/2006 del IRPF art. 93
Affects CompanyExpat · Non-residentIndividual
V2552-23 25 Sept 2023

Earnings from work under startup special regime deemed obtained in Spain

SG de Impuestos sobre la Renta de las Personas Físicas
régimen especialresidencia fiscalrendimientos del trabajoterritorio españolexención LIRPF — Ley 35/2006 del IRPF art. 7LIRPF — Ley 35/2006 del IRPF art. 42.3.a
Affects CompanyExpat · Non-residentIndividual
V2674-22 29 Dec 2022

Requirements for deduction on foreign audiovisual productions

SG de Impuestos sobre las Personas Jurídicas
deducción por producción audiovisualpersonal creativoindustrias técnicasproducción ejecutivaresidencia fiscal LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 36.2LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 39.1
Affects CompanyExpat · Non-residentIndividual
V2273-21 12 Aug 2021

Foreign employment earnings excluded from Model 151 after displacement ends

SG de Impuestos sobre la Renta de las Personas Físicas
régimen especial de desplazadosmodelo 151rendimientos del trabajoresidencia fiscalterritorio español LIRPF — Ley 35/2006 del IRPF art. 93.2.bRIRPF — RD 439/2007, Reglamento del IRPF art. 114.2.a
Affects CompanyExpat · Non-residentIndividual
V2074-21 9 Jul 2021

Non-taxable in special regime for foreign earnings without Spanish activity

SG de Impuestos sobre la Renta de las Personas Físicas
régimen especial de desplazadosrendimientos del trabajoresidencia fiscalactividad personalterritorio español LIRPF — Ley 35/2006 del IRPF art. 93.2.bRIRPF — RD 439/2007, Reglamento del IRPF art. 114.2.a
Affects CompanyExpat · Non-residentIndividual
V0196-16 20 Jan 2016

Foreign investment advisory services may be exempt from IRNR if used abroad

SG de Fiscalidad Internacional
hecho imponibleprestación de serviciosterritorio españolactividades económicasestablecimiento permanente TRLIRNR — RDLeg 5/2004 del IRNR art. 12.1TRLIRNR — RDLeg 5/2004 del IRNR art. 13.1.b.2
Affects CompanyExpat · Non-residentIndividual
V2121-15 10 Jul 2015

Services from a non-resident company in Spain may be deductible

SG de Impuestos sobre las Personas Jurídicas
deducción por producción audiovisualindustrias técnicasbase de deduccióngastos de personalterritorio español LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 36.2
Affects CompanyExpat · Non-residentIndividual
V1308-14 14 May 2014

The reinsurer may fulfil tax obligations on behalf of non-resident insurers

SG de Tributación de las Operaciones Financieras
coaseguro comunitarioaseguradora abridoraimpuesto sobre las primas de segurosdeclaración anual de operaciones con tercerosentidades aseguradoras no residentes Ley 50/1980 de Contrato de SeguroLey 13/1996 de Medidas Fiscales, Administrativas y del Orden Social
Affects CompanyExpat · Non-residentIndividual

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