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V0576-14 5 March 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Fiscal residency in Spain maintained without proving residency in destination country

A consultant moving to Singapore on a scholarship asks whether they remain subject to Spanish personal income tax. The DGT confirms that if they do not establish fiscal residency in Singapore, they will remain a Spanish tax resident and will be liable for worldwide income tax.

The question raised

Whether they are considered a taxpayer for Personal Income Tax.

The DGT's ruling

To be a taxpayer for Personal Income Tax (IRPF), one must have habitual residence in Spain, either by remaining for more than 183 days, by having the core of economic activities in the country, or due to the residence of family members. If the inquirer does not prove their tax residence in the destination country, they will maintain their status as a resident in Spain and will be taxed on their worldwide income. In the event of a conflict of residence, the Convention between Spain and Singapore shall apply.

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