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V0195-21 8 February 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Fiscal residency determined by presence of over 183 days or economic interest centre

A taxpayer asks whether they are a Spanish tax resident after moving to work in France in June 2019. The DGT explains that tax residency depends on meeting either the presence or economic activities criteria in Spain, and on the application of the double taxation treaty with France in case of dual residency.

The question raised

Cuestión planteada Residencia fiscal del consultante en el período impositivo 2019.

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