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V0382-15 2 February 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Tax residency in Spain determined by presence or economic activities nucleus

A person resident in Andorra working for a third party in Spain seeks advice on their tax residency. The DGT explains that tax residency is determined by presence in Spain for more than 183 days or by having the main economic activities or economic interests in Spain.

The question raised

Tax residence of the taxpayer.

The DGT's ruling

Tax residence is established if one remains in Spanish territory for more than 183 days during the calendar year, counting sporadic absences unless tax residence in another country is proven. One is also considered a resident if the main core or base of their economic activities or interests is located in Spain, whether directly or indirectly. A presumption of residence exists if the spouse and dependent minor children habitually reside in Spain.

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