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V0348-17 9 February 2017 · SG de Fiscalidad Internacional Criterion in force
IRPF · residencia fiscal

Tax residency determined by economic interests or presence, not divisible

A person who moves to Spain and then works abroad asks whether they are a tax resident and when to file Form 720. The DGT explains that tax residency depends on meeting the criteria in Article 9.1 of the Personal Income Tax Law and that the tax period is the full calendar year.

The question raised

Question raised: Tax residence in Spain and the submission deadline for Form 720.

The DGT's ruling

Tax residence is determined by staying in Spain for more than 183 days (counting sporadic absences unless proof of residence in another country is provided), by the center of economic interests, or by the residence of a spouse and minor children. Residence is determined by complete tax periods (calendar year) without the possibility of splitting. If one is a tax resident, Form 720 must be submitted between January 1 and March 31 of the following year.

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