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V0337-19 15 February 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

EU officials may retain Spanish fiscal and regional residency under EU Protocol

An EU official with a residence in Belgium enquires whether they retain Spanish fiscal and autonomous community residency. The DGT responds that, under the EU Protocol, they retain Spanish fiscal residency and thus their habitual residence in the autonomous community where they resided upon joining service.

The question raised

Cuestión planteada 1.- Comunidad Autónoma de residencia.

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