1. The rule

For each fiscal year in Spain (January 1st to December 31st), a person is classified as:

• Tax Resident → Must file IRPF,
  or
• Non-Resident → Must file IRNR.

You cannot be both in the same year.

Spain does not allow filing IRPF for part of the year and IRNR for the other part.
The Tax Agency applies one single tax status for the entire calendar year.

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2. How residency determines the tax you file

If you meet the Spanish tax-residency criteria

(more than 183 days in Spain, centre of economic interests, or family residence)
→ You are a resident for the entire year
→ You must file IRPF
→ You cannot file IRNR

If you do NOT meet the criteria

→ You are a non-resident for the entire year
→ You must file IRNR
→ You cannot file IRPF

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3. Clear comparative scheme

Tax Regime	IRPF	IRNR
Who files it?	Tax residents	Non-residents
Covers the full year?	Yes	Yes
Worldwide income declared?	Yes	No
Spanish-source income only?	No	Yes
Applied to property sales?	Yes (capital gain in IRPF)	Yes (3% withholding + IRNR return)
Can both be filed in the same tax year?	No	No

4. Examples to make it crystal clear

Example A – Resident

Lived in Spain 200 days in 2025 → Resident
→ Files IRPF
→ Cannot file IRNR for 2025

Example B – Non-Resident

Spent only 60 days in Spain in 2025 → Non-Resident
→ Files IRNR
→ Cannot file IRPF for 2025

Example C – Very Common Case

Lives permanently in Spain but never filed IRPF.
Wants to sell a property.
The Tax Agency assumes non-residency until IRPF is filed → IRNR applies.
But legally, for the sale year, only one of the two can apply.

5. Visual summary

          SAME TAX YEAR (Jan–Dec)
                 ↓
          ONE STATUS ONLY
                 ↓
      ┌───────────────┬───────────────┐
      │     IRPF       │      IRNR      │
      │  (Residents)   │ (Non-Residents)│
      └───────────────┴───────────────┘
                 ↓
      You MUST choose the correct one
         based on tax residency rules

6. The key message for clients

You either file IRPF or IRNR for a given tax year, but never both.
Your tax residency determines which one applies for the entire calendar year.