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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

Tax residence of the inquirer in the 2019 tax period.

The DGT's ruling

Tax residence in Spain is determined if one remains in Spanish territory for more than 183 days or if the main core of activities or economic interests is located in Spain. If the inquirer remains outside of Spain for more than 183 continuous days, the permanence criterion would not be met. In the event of dual residence with France, the tie-breaker rules of the Convention shall apply, such as permanent home or center of vital interests. If the criteria of the LIRPF are not met, the individual shall be taxed under the IRNR only on income from a Spanish source.

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