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V0078-18 17 January 2018 · SG de Fiscalidad Internacional Criterion in force
IRPF · residencia fiscal

A student with housing in both countries may maintain tax residence in Austria if their centre of vital interests remains there

A German student residing in Austria plans to come to Spain for two years to study while keeping their home in Austria. The DGT examines whether, in the event of a residency conflict, the individual would be considered a resident of Spain due to staying more than 183 days, or a resident of Austria under the Double Taxation Convention.

The question raised

Cuestión planteada Residencia fiscal del consultante durante los dos cursos académicos que va a estudiar en España.

The DGT's ruling

Aunque la permanencia en España supere los 183 días, si existe conflicto de residencia, se aplicará el Convenio Hispano-Austríaco. Si el consultante mantiene sus relaciones familiares, sociales, culturales y económicas en Austria, su centro de intereses vitales permanecerá en dicho país. En ese caso, será considerado residente fiscal en Austria según el artículo 4.2.a) del Convenio. La residencia en Austria deberá acreditarse con un certificado de la autoridad competente.

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