Tax advisor: Taxpayers under the special regime for posted workers are taxpayers of the ITSGF

The Ministry of Finance has issued a note establishing guidelines with the aim of facilitating voluntary compliance with the tax obligations of artists and sportsmen and women who are non-residents in Spain.

In consultation V0424-23 the General Directorate of Taxes (DGT) clarifies that taxpayers under the special regime for posted workers are taxpayers of the ITSGF (Temporary Tax on the Solidarity of Large Fortunes).

The taxation regime for the Non-Resident Income Tax (IRNR), or inpatriates regime, is regulated in article 93 of the Personal Income Tax Act and developed in the Personal Income Tax Regulation, the binding consultation V0424-23 of February 24^th states that those who choose to be taxed under the IRNR will consequently be obliged to be taxed under the Wealth Tax.

In the regulation regarding the taxpayers of the Temporary Solidarity Tax of Great Fortunes, it is stated that they are taxpayers in the same terms as the taxpayers belonging to the Wealth Tax.

The DGT is of the opinion that, due to the explicit reference to the Wealth Tax Act to determine who is the taxpayer of the ITSGF, persons who are under the special tax regime applicable to entrepreneurs, workers and professionals who relocate to Spain, and who therefore pay IRNR tax, are also obliged to pay the ITSGF by real obligation during the whole time they are under the IRNR.

B Law & Tax International Tax & Legal Advisors.

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