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A married couple resident in Turkey asks what happens if the wife moves to live in Spain. The DGT explains that although the wife's residence may trigger the husband's by legal presumption, this can be rebutted by evidence, allowing each to maintain a separate tax residence in different countries.
Question posed: How the possible return of the wife to live in Spain would affect her tax situation.
If the wife resides in Spain for more than 183 days, she shall be a tax resident in Spain. The husband could be considered a resident in Spain due to the presumption of spouse residency, but this presumption may be rebutted by evidence to the contrary, such as a Turkish tax residence certificate. Employment income is attributed exclusively to the person who generates it; therefore, the wife must not declare the husband's salary. If they are not residents, they shall be taxed in Spain under the Non-Resident Income Tax (IRNR) only on income from Spanish sources according to the treaty.
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