Skip to content
Back to index
V0346-15 30 January 2015 · SG de Fiscalidad Internacional Criterion in force
IRPF · residencia fiscal

Having a residence permit under Law 14/2013 does not automatically imply fiscal residence in Spain

The DGT responds that fiscal residence is determined by the criteria in Article 9.1 of the IRPF Law, not by the grant of administrative residence permits.

The question raised

The consultant asks whether the visa and residence permit granted pursuant to the sixth additional provision of Law 14/2013, of September 27, on support to entrepreneurs and their internationalization, entails tax residence in Spain.

The DGT's ruling

Tax residence is neither acquired nor lost through the granting or denial of an administrative visa or residence permit. To be a tax resident, one must meet one of the requirements of Article 9.1 of the LIRPF, such as staying for more than 183 days, the core of economic interests, or the residence of the family unit. The primary document to prove such status is the tax residence certificate issued by the AEAT.

Book your free first meeting