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V0480-17 23 February 2017 · SG de Fiscalidad Internacional Criterion in force
IRPF · residencia fiscal

Tax residency in Spain depends on physical presence, economic activities or family residence

A Mauritanian citizen asks whether he is tax resident in Spain if his family moves there but he remains in Mauritania for more than 183 days. The DGT states he will not be considered a resident if he can prove his residence in Mauritania, unless his economic centre of activities is in Spain.

The question raised

Question raised: Tax residence in Spain.

The DGT's ruling

One is a tax resident if one remains in Spain for more than 183 days during the calendar year, counting sporadic absences unless residence in another country is proven. One is also a resident if the core or base of economic activities or interests is located in Spain. There is a presumption of residence if the spouse and minor children reside in Spain, although evidence to the contrary is admissible.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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