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V0468-22 10 March 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Tax residency remains in Spain if no foreign residency is proven after occasional absences

A worker accompanying a family on international trips asks whether they are tax resident in Spain. The DGT responds that if no foreign tax residency is proven, they are considered tax resident in Spain due to occasional absences.

The question raised

Tax residence of the applicant in 2021.

The DGT's ruling

Tax residence is determined by staying in Spanish territory for more than 183 days, counting sporadic absences unless tax residence in another country is proven. If this criterion is met, the taxpayer shall be taxed on their worldwide income. Remuneration derived from an employment contract with a family is considered earned income.

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