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V0186-26 30 January 2026 · SG de Fiscalidad Internacional Analysis pending
IRPF · residencia fiscal

Tax residence is determined by physical presence or the center of economic interests

A Spanish postdoctoral researcher on contract at a Spanish university undertaking a stay in Sweden seeks advice on tax residency and the application of the exemption under Article 7.p) of the Spanish Personal Income Tax Law. The DGT states that the exemption requires the work to be carried out for a non-resident entity and that the effective beneficiary of the services must be that foreign entity.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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