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V0384-23 22 February 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Tax residency determined by full natural year, not partial periods

A taxpayer asks whether they must only declare months spent in Spain in 2022 after moving to France for health reasons. The DGT responds that tax residency is determined by complete fiscal periods (natural year) and not by partial periods.

The question raised

Whether taxes must be declared in 2023 in Spain for the first 6 months of the year 2022 or for the entire year 2022.

The DGT's ruling

Tax residence is determined by the calendar year, without the possibility of apportioning the tax period due to a change of residence. If the criteria of permanence (more than 183 days) or the center of economic interests are met, worldwide income shall be taxed under Personal Income Tax (IRPF). In the event of a conflict of residence with another State, the rules of the applicable Double Taxation Convention shall apply.

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