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V0289-19 13 February 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Tax residence is determined by physical presence or by the location of the core of activities or economic interests

A German national residing in the UK has enquired whether their appointment as Managing Director of a Spanish company would make them a tax resident in Spain. The DGT indicates that, even if the 183-day physical presence criterion is not met, they could still be considered a resident if the centre of their activities or economic interests is located in Spain.

The question raised

Question raised: To determine whether the individual will not be considered a tax resident in Spain during the years 2018, 2019, 2020 and 2021.

The DGT's ruling

La residencia fiscal se determina por la permanencia más de 183 días en el año natural o por radicar en España el núcleo principal o la base de las actividades o intereses económicos. En caso de conflicto de residencia con Reino Unido, se aplicarán las reglas de desempate del Convenio para evitar la doble imposición entre ambos Estados. La valoración de si el núcleo de actividades se encuentra en España es una cuestión de hecho que corresponde a la inspección tributaria.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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