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V0224-15 21 January 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Fiscal residence remains in Spain if centre of vital interests and family are there

A worker with family and assets in Spain seeks advice on fiscal residence amid possible work in Argentina. The DGT determines that, in case of residence conflict, the agreement with Argentina establishes residence in Spain due to the presence of the centre of vital interests there.

The question raised

Tax residence of the taxpayer in the tax periods 2014 and 2015.

The DGT's ruling

Tax residence is determined by staying for more than 183 days, the core of economic activities, or the residence of the family in Spain. In the event of a conflict of residence with Argentina, the Convention shall be applied to determine the center of vital interests. If resident in Spain, the individual shall be taxed on their worldwide income, being eligible to apply the international double taxation deduction.

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